Sales tax regulations are unique to the taxing jurisdiction where your business operates. You most likely are required to have multiple sales tax licenses (state, city, county, etc.). If your business operates in Colorado you are only required to obtain a state sales tax license if you sell tangible personal property. However, if your business operates in a home-rule city (Fort Collins, Loveland, Windsor, Denver, etc.), you are required to have a city sales tax license (even if you are not required to have a state sales tax license) regardless if you sell tangible personal property or not. If you are required to have a sales tax license you will be required to file a periodic sales tax return (even if you have no sales during that period). If your business operates outside the state of Colorado and you need assistance ensuring sales tax compliance, please contact us. Sales taxes can be very complicated, so please contact us if you are not sure what your requirements are.