Enterprise
Individual & Small Business
Colorado Sales Tax Nexus: Economic Nexus Threshold (2026)
Colorado's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous or current calendar year. Sales made through marketplace facilitators do not count toward your own Colorado threshold. Inventory or another physical presence in Colorado generally creates nexus regardless of sales. The state rate is 2.9%, plus local taxes.
Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent. Check the official source before you rely on it.
Colorado sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Retail sales of tangible personal property, commodities and services delivered into Colorado (gross sales including exempt sales; wholesale sales excluded). |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 2.9% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | May 14, 2019 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent change
Per secondary sources, Colorado eliminated the retailer service fee (vendor discount) starting January 2026; not confirmed on an official page.
Quick check: do you have nexus in Colorado?
Enter your Colorado sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Colorado threshold
When it starts:
- Timing: an out-of-state retailer must obtain a Colorado sales tax license and begin collecting by the first day of the first month commencing at least 90 days after its Colorado sales in the year exceed $100,000.
- Confirm the numbers. Check your Colorado sales against the measure and period in the key facts above.
- Register before you collect. Use Colorado's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Colorado sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Colorado
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Colorado
Do marketplace sales count toward your own threshold? No, excluded.
Colorado DOR guidance fetched in this session does not state whether facilitated sales count toward a remote seller's own threshold; Sales Tax Institute lists marketplace sales as excluded. Marketplace facilitators with $100,000+ of Colorado sales (own + facilitated) must collect.
Other things to know about Colorado
- Home-rule cities (e.g., Denver, Aurora, Boulder) can administer their own sales taxes; remote sellers can file state-administered and participating home-rule jurisdictions through the Sales & Use Tax System (SUTS) portal.
- Colorado uses destination sourcing for remote sellers; the 2.9% state rate is among the lowest, but combined local rates vary widely.
- The original 200-transaction prong was repealed in 2019 (HB19-1240).
Frequently asked questions
What is the Colorado economic nexus threshold?
$100,000 in sales, measured over the previous or current calendar year. What counts: Retail sales of tangible personal property, commodities and services delivered into Colorado (gross sales including exempt sales; wholesale sales excluded).
Do marketplace sales count toward the Colorado threshold?
No, excluded. Colorado DOR guidance fetched in this session does not state whether facilitated sales count toward a remote seller's own threshold; Sales Tax Institute lists marketplace sales as excluded. Marketplace facilitators with $100,000+ of Colorado sales (own + facilitated) must collect.
Does FBA or 3PL inventory in Colorado create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
When do I have to start collecting Colorado sales tax?
Timing: an out-of-state retailer must obtain a Colorado sales tax license and begin collecting by the first day of the first month commencing at least 90 days after its Colorado sales in the year exceed $100,000.
Registration: official registration page.
Does Colorado have a transaction-count test?
No. Colorado uses only the dollar threshold.
Crossed the Colorado threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Colorado's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://tax.colorado.gov/out-of-state-businesses
- tax.colorado.gov: https://tax.colorado.gov/sales-use-tax-FAQ
- tax.colorado.gov: https://tax.colorado.gov/marketplaces
- content.leg.colorado.gov: https://content.leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1240_enr.pdf
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
- salestaxinstitute.com: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide