Tax Applications

Effective 1/1/2023, applications are required to be filed online.

Paper applications will not be taken in person or by mail.
A lobby kiosk is accessible for public use Monday-Friday from 8 a.m. to 5 p.m.
Support staff is available to assist walk-ins during office hours.

Effective 9/1/2023, the City of Colorado Springs Sales Tax Office will no longer impose a license or renewal fee

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 local 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.
• A Sales and Use Tax License expires every odd year on December 31 – requiring a mandatory renewal.
• This license type is not self-canceling or transferrable; account holders are responsible for notifying our office of any changes to their business.

Use Tax Account

• Non-retailers 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
• This license type is not self-canceling or transferrable; account holders are responsible for notifying our office of any changes to their business.

Single Temporary Special Event License

• Retailer: collecting sales tax at a one-time special event in Colorado Springs
• Operating business for 90 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.
• This license type is not renewable, self-canceling, and expires on the event's last day—necessitating a new application for each event.

Multiple Temporary Special Event License

• Retailer: collecting sales tax at multiple special events in Colorado Springs
• Operating business for two (2) years.
• Sales are transacted at numerous locations in Colorado Springs
• Types of qualifying events include an expo, craft fairs, trade shows, auctions, farmers' markets, etc.
• This license type is not renewable, self-canceling, and expires every odd year on December 31 – requiring a new application for an additional two-year period.

*One-time sale shipping or delivery into Colorado Springs does not qualify for a Single or Multiple Special Event License.

Exemption from City Sales and Use Tax Certificate:

• 501c3 Charitable or Religious Organizations
• Government
• Non-Profit School
• This certificate is not self-canceling or transferrable; account holders are responsible for notifying our office of any changes to their business.

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
• See Ord. 2.7.450: Sales or Use Tax In a Commercial Aeronautical Zone
• Commercial Aeronautical Zone Map
• This certificate is not self-canceling or transferrable; account holders are responsible for notifying our office of any changes to their business.

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.

*Liability Threshold

Less than $2,000 City Tax Liability (3.07% or 3.12%): Please review licensing requirements on the Certificates & License Applications subheader. If your business is required to obtain a license, please register and pay past-due taxes online. If you are not required to obtain a sales tax license, you may file a one-time return. Please write ‘one-time filing’ at the top of the tax form and submit the payment to the address found on our main webpage.

$2,000 City Tax Liability (3.07% or 3.12%) & Over: A minimum of $2,000, you or your representative must submit a VDA Agreement at Auditors_SalesTax@coloradosprings.gov for the look-back period (usually five years plus the current year). For any sales & use tax collected but not remitted, the look-back period will be extended as far back as necessary to recover the collected taxes.

Note: If you do not qualify for a formal Voluntary Disclosure Agreement, we may be able to offer incentives in return for coming forward voluntarily. Please contact the sales tax Audit team at Auditors_SalesTax@coloradosprings.gov.

Applicable Tax Rate:

• 3.07% January 1, 2021- current.
• 3.12% December 31, 2020 - prior