Tax Applications

Effective 1/1/2023, applications are required to be filed online.
Paper applications are no longer available and will not be accepted at the counter or by mail.
A kiosk is available in our lobby for customer use, M-F, 8-5 pm.

File Your Application Here

Types of licenses and certificates accessible online

Sales and Use Tax License

• Retailers engaged in business in this city as defined by ordinance.
• The license is required when collecting any combination of City sales tax, lodgers' tax, auto rental tax, motion picture theatre admissions tax, bicycle excise tax, or reporting use tax.

Use Tax Only Account

• Non-Retailer, will not collect sales tax
• Remitting use tax on purchases for the use, storage, distribution, or consumption of Tangible Personal Property (TPP) in the city

Temporary Event Sales Tax License

• Retailer; collecting sales tax at a special event
• Operating business for 60 consecutive days or less
• Sales are transacted at a single location in Colorado Springs
• Types of qualifying events include an expo, craft fairs, trade shows, auctions, farmers' markets, etc.

One-time sale shipping or delivery into Colorado Springs does not qualify for a temporary event sales tax license.

Exemption from City Sales and Use Tax Certificate

• 501c3 Charitable or Religious Organizations
• Government
• Non-Profit School

Resale (wholesale) Certificate

• Our office no longer distributes resale (wholesale) certificates; contact the Colorado Department of Revenue.
• See the Wholesale Sales and Wholesale Dealer tax guide for additional information.

Commercial Aeronautical Zone (CAZ) Exemption Certificate

• Sale, purchase, lease, or rental of aircraft or aircraft parts
• Manufacturing of aircraft or aircraft parts
• Maintenance, repair, or overhaul of aircraft or capital equipment
• Commercial Aeronautical Zone Map

Selecting a Filing Frequency

Monthly

You must report monthly if you collect more than $300.00 in sales tax or owe more than $300.00 per month in use tax.

The due date will be the following 20th of the new month; if the due date falls on a non-business day, the next business day will be the due date for that month.

Filing Example: For transactions between January 1-31st, tax is due by February 20. You have twenty (20) days to file your taxes.

Quarterly

You will file quarterly if you collect less than $300.00 in sales tax or owe less than $300.00 per month in use tax.

The quarters are listed below; these are fixed dates. If the due date falls on a non-business day, the next business day will be the due date for that quarter:

• First Quarter: January 1- March 31, due April 20.
• Second Quarter: April 1 - June 30, due July 20.
• Third Quarter: July 1 – September 30, due October 20.
• Fourth Quarter: October 1 – December 31, due January 20.

Filing Example: If a taxable transaction takes place on February 2, the taxes are due on April 20.

Yearly

Will not be granted on a new business registration. The new account will need to be established for one (1) year and meet the criteria of less than $180.00 per year in sales tax collection or use tax owed to qualify.

Sales Tax Voluntary Disclosure Agreement Program

The City of Colorado Springs (COS) encourages businesses and individuals not in compliance with city Sales & Use Tax to voluntarily and anonymously request participation in our voluntary disclosure agreement (VDA) program.

Who is eligible for the program

To qualify, you must:

• See below for the liability threshold*.
• Not currently under audit for the tax type and period you are disclosing.
• Not have previously filed sales and use tax returns.
• Not engaged in evasion or misrepresentation in reporting tax liabilities.

Note: If you do not qualify for a formal Voluntary Disclosure Agreement, we may be able to offer you some of the same incentives in return for coming forward voluntarily. Please contact the sales tax office at (719) 385-5903, Option 1, or email at salestax@coloradosprings.gov