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Colorado Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Colorado Department of Revenue (CDOR), Taxation Division's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Colorado, give your supplier a completed Declaration of Wholesale or Entity Sales Tax Exemption (DR 5002); you need a Colorado seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not applicable and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can generally use their home-state number. Registering for the Colorado Sales Tax License (Standard Retail License; wholesale-only license also available): $16.

Resale form

DR 5002

buyer fills it in

Permit fee

$16

Colorado Sales Tax License (Standard Retail License; wholesale-only license also available)

SST form

n/a

SSTGB Form F0003

MTC form

Limited

uniform certificate

Colorado resale certificate and permit rules

Colorado: seller's permit & resale certificate

Sales tax · Agency: Colorado Department of Revenue (CDOR), Taxation Division

Permit

Colorado Sales Tax License (Standard Retail License; wholesale-only license also available)

Registration fee

$16

SST form

n/a

MTC form

Limited

Resale certificate: Declaration of Wholesale or Entity Sales Tax Exemption (DR 5002)Get the official form →
How long it's valid: May be applied to multiple purchases by the same purchaser claiming the same exemption; form asks for the number, state and expiration date of the purchaser's sales tax license. Seller must verify the license/certificate is valid and current (online or by keeping a copy). No fixed certificate expiration stated; Colorado licenses themselves expire every two years.
Seller's permit: Colorado Sales Tax License (Standard Retail License; wholesale-only license also available) — $16. License fee is prorated by when you apply in the two-year cycle: $16 (Jan–Jun of even years, e.g. 2026), $12 (Jul–Dec even years), $8 (Jan–Jun odd years), $4 (Jul–Dec odd years). New accounts also remit a one-time $50 deposit (first location only), refunded automatically after $50 of state sales tax has been paid — e.g., $66 total for a new account with one location. Each physical location needs its own license. Covers only state and state-collected local taxes; self-collecting home-rule cities require their own licenses.Register with Colorado Department of Revenue (CDOR), Taxation Division →Renewal: Two-year license expiring Dec 31 of each odd-numbered year; $16 renewal fee per physical location (current period began Jan 1, 2026; next expiration Dec 31, 2027). Renew in Revenue Online or with Form DR 0594.
Buyer registered in another state?: Yes — GIL 26-001: 'For an out-of-state purchaser, a seller may accept an out-of-state resale license, exemption certificate, or other authorized documentation from the issuing state.' GIL-13-006: a seller may accept an out-of-state retailer's home-state sales tax license to document a sale for resale, but must keep a copy or, if the license has no expiration date or only a number is given, verify with the other state that it is currently valid.
Multistate forms: Colorado is not an SST member. Per DR 5002 instructions and GIL 26-001 (June 9, 2026), a seller may accept DR 5002 or obtain the same information in another format, including the MTC Uniform Sales & Use Tax Resale Certificate — but a purchaser may use the MTC certificate only if it holds a state-issued sales tax license or exemption certificate (the MTC attestation says the buyer is registered); an unlicensed wholesaler must use DR 5002 instead. Seller must exercise due diligence under 1 CCR 201-4, Rule 39-26-105-3 and verify the license. MTC note: Colorado does not allow the MTC certificate for services, and self-collecting home-rule cities may not accept it. DR 0563 (Multi-Jurisdiction certificate referenced in older guidance) no longer appears on CDOR's current sales tax forms page.
Drop shipments: GIL-13-006 (Resale Exemption Certificates for Drop Shipments): a seller drop-shipping to a Colorado consumer for an out-of-state retailer without Colorado nexus may treat its sale to the retailer as an exempt sale for resale based on the retailer's other-state sales tax license (keep copy/verify validity). If the retailer has no sales tax license or exemption certificate from Colorado or another state, the seller must collect tax from the retailer even if the end consumer is exempt.
Verify a certificate: Official verification lookup →
Good to know: Self-collecting home-rule cities (e.g., Denver, Aurora, Boulder) administer their own sales taxes, licenses and exemption documentation; CDOR licenses and forms cover only state and state-collected jurisdictions.
A wholesale-only business may apply for a wholesale license on Form CR 0100; a retail license also covers wholesale sales.
Services are generally not subject to Colorado sales tax.
If a seller cannot resolve doubt about eligibility it must collect the tax; the purchaser can then seek a refund on Form DR 0137B.

Official sources for Colorado (9)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

How to buy for resale in Colorado, step by step

Register for a Colorado Sales Tax License (Standard Retail License; wholesale-only license also available) with the Colorado Department of Revenue (CDOR), Taxation Division ($16). Register online.
Fill in the Declaration of Wholesale or Entity Sales Tax Exemption (DR 5002) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Colorado sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Idaho. Related: Colorado sales tax rates, nexus and filing · sales tax nexus checker · Colorado business licenses

Colorado resale certificate FAQ

How do I get a resale certificate in Colorado?

Register for a Colorado Sales Tax License (Standard Retail License; wholesale-only license also available) with the Colorado Department of Revenue (CDOR), Taxation Division, then fill in the Declaration of Wholesale or Entity Sales Tax Exemption (DR 5002) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Colorado seller's permit cost?

$16. License fee is prorated by when you apply in the two-year cycle: $16 (Jan–Jun of even years, e.g. 2026), $12 (Jul–Dec even years), $8 (Jan–Jun odd years), $4 (Jul–Dec odd years). New accounts also remit a one-time $50 deposit (first location only), refunded automatically after $50 of state sales tax has been paid — e.g., $66 total for a new account with one location. Each physical location needs its own license. Covers only state and state-collected local taxes; self-collecting home-rule cities require their own licenses. Renewal: Two-year license expiring Dec 31 of each odd-numbered year; $16 renewal fee per physical location (current period began Jan 1, 2026; next expiration Dec 31, 2027). Renew in Revenue Online or with Form DR 0594.

Does Colorado accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not applicable. MTC uniform certificate: accepted only in some cases. Colorado is not an SST member. Per DR 5002 instructions and GIL 26-001 (June 9, 2026), a seller may accept DR 5002 or obtain the same information in another format, including the MTC Uniform Sales & Use Tax Resale Certificate — but a purchaser may use the MTC certificate only if it holds a state-issued sales tax license or exemption certificate (the MTC attestation says the buyer is registered); an unlicensed wholesaler must use DR 5002 instead. Seller must exercise due diligence under 1 CCR 201-4, Rule 39-26-105-3 and verify the license. MTC note: Colorado does not allow the MTC certificate for services, and self-collecting home-rule cities may not accept it. DR 0563 (Multi-Jurisdiction certificate referenced in older guidance) no longer appears on CDOR's current sales tax forms page.

Can an out-of-state business use its home-state resale number in Colorado?

Yes — GIL 26-001: 'For an out-of-state purchaser, a seller may accept an out-of-state resale license, exemption certificate, or other authorized documentation from the issuing state.' GIL-13-006: a seller may accept an out-of-state retailer's home-state sales tax license to document a sale for resale, but must keep a copy or, if the license has no expiration date or only a number is given, verify with the other state that it is currently valid.

How long is a Colorado resale certificate valid?

May be applied to multiple purchases by the same purchaser claiming the same exemption; form asks for the number, state and expiration date of the purchaser's sales tax license. Seller must verify the license/certificate is valid and current (online or by keeping a copy). No fixed certificate expiration stated; Colorado licenses themselves expire every two years.

How do drop shipments work in Colorado?

GIL-13-006 (Resale Exemption Certificates for Drop Shipments): a seller drop-shipping to a Colorado consumer for an out-of-state retailer without Colorado nexus may treat its sale to the retailer as an exempt sale for resale based on the retailer's other-state sales tax license (keep copy/verify validity). If the retailer has no sales tax license or exemption certificate from Colorado or another state, the seller must collect tax from the retailer even if the end consumer is exempt.