Fill a Valid Colorado Cr 100 Form

The Colorado CR 100 form, officially titled CR 0100AP, plays a critical role for businesses operating within the state. It serves as an application for sales tax, W-2 withholding, 1099 withholding, or oil/gas withholding accounts, as well as for adding additional locations to existing accounts. It streamlines the process of registering trade names, obtaining unemployment insurance, and managing sales tax licenses, making it an essential document for both new and existing businesses. The form is available through the Colorado Department of Revenue and can be processed online for faster service, although traditional mail-in and walk-in options are available for those who prefer or require them.

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Understanding the nuances and requirements of business operation in Colorado is crucial, especially when it comes to legal and tax obligations. The Colorado CR 100 form, also referred to as CR 0100AP, serves as a foundational document for businesses within the state, addressing the registration and tax collection aspects essential for compliance with local regulations. Designed to facilitate the setup of sales tax, withholding accounts for W-2 and 1099 employees, as well as oil/gas withholding accounts, this form is a gateway for new and existing businesses to ensure they meet state requirements. Beyond its role in tax collection, the form also delves into trade name registration—handled by the Colorado Secretary of State—and offers a streamlined approach for acquiring various licenses, including wholesale, retail, and charitable licenses. With fees that vary based on the timing of the business operation commencement and specifications depending on the business's sales tax collection remittance schedule, the form outlines a clear pathway for business owners to follow. Whether businesses are applying online, via mail, or in person, the CR 0100AP is comprehensive, covering essential instructions, fee schedules, and compliance points. It emphasizes the importance of correct classification and timely adherence to tax obligations, making it an indispensable tool for navigating the complexities of Colorado's business landscape.

Colorado Cr 100 Example

CR 0100AP (11/02/20)	Fee Schedule
CR 0100AP (11/02/20)
• Trade name registration:	• Unemployment insurance:

Trade name registrations must be done with the Colorado Secretary of State at www.sos.state.co.us.

Colorado unemployment insurance tax is administered by the Colorado Department of Labor and Employment.

•Wholesale and retail license

If first day of sales is:

	January to June even-numbered years	$16.00
	2020, 2022, 2024	$16.00
	July to December even-numbered years	$12.00
	2020, 2022, 2024	$12.00
	January to June odd-numbered years	$8.00
	2021, 2023, 2025	$8.00
	July to December odd-numbered years	$4.00
	2021, 2023, 2025	$4.00
•	Charitable License
	(copy of 501(c)(3) required)	$8.00

•	A deposit
	is required on a retail sales tax license only	$50.00

Fee Notes

•The $50 deposit will be refunded automatically after a business has collected and paid $50 in state sales taxes. Do not deduct the deposit on your sales tax return. The deposit is only required on the first business location.

•There is no charge for a multiple or single event license if a business has a current wholesale or retail sales tax license.

•For single and multiple event licenses complete the DR 0589 “Sales Tax Special Event Application.”

•All licenses except the single event license are valid through December 31 of each odd-numbered year. If you have any questions, visit Tax.Colorado.gov or call 303-238-SERV(7378)

Instructions

1. Apply Online and Save Time!

Visit mybiz.colorado.gov to register through MyBizColorado and receive your license number the same day. A license will be mailed to you after any fees have been posted to your account. Allow 2 to 3 weeks to receive your paper license. If you are unable to register online, see the instructions below.

2. Mailing the CR 0100AP to the Department of Revenue:

Download the form from the department’s Taxation Website at Tax.Colorado.gov. Complete the form and make a copy for your records before mailing the original to the Department of Revenue at the following address:

Colorado Department of Revenue

Service Center Section

PO Box 17087

Denver, CO 80217-0087

Allow four to six weeks for processing

3. Visiting a walk-in service center:

Bring the completed CR 0100AP Colorado Sales Tax and Withholding Account Application to a service center location listed below along with a valid picture ID of

business owner who signed the application and a check or money order for the license fees. You will receive your license immediately.

For walk-in service, please bring one copy of the completed form to:

Locations subject to change, please verify location address.

Lakewood Service Center

1881 Pierce St - Entrance B

Lakewood CO 80214

Colorado Springs Service Center

2447 N Union Blvd

Colorado Springs CO 80909

Pueblo Service Center 827 W 4th St

Pueblo CO 81003

Grand Junction Service Center 222 S 6th St, Room 208 Grand Junction CO 81501

Fort Collins Service Center

3030 S College Ave

Fort Collins CO 80525

Taxpayer ID Requirements:	or Military Identification Card. If the application is walked
All walk-in and mail-in business and individual applications	in by any individual other than an owner, partner or officer
for a Sales Tax, 1099 or W2 Wage Withholding account	of the business, a photo copy of a valid ID for the owner,
with the Colorado Department of Revenue must provide	officer or partner who signed the application must be
valid proof of identification. Valid proof includes Colorado	submitted. If applicant is from another state, a valid driver’s
Driver’s License, Colorado Identification Card, United	license or other picture ID from that state is required.
States Passport, Resident Alien Card (including eligibility	If you have any questions, visit Tax.Colorado.gov, call
for employment), United States Naturalization Papers and/	303-238-SERV(7378) or visit your local service center.

Page 1 of 4

Colorado Sales Tax and Withholding Account Application

CR 0100AP

General Information

The CR 0100AP is used to open a sales tax, W-2 withholding, 1099 withholding or an oil/gas withholding account or to add an additional location to an existing account. Please complete all areas of the sections indicated below for the account type(s) you need. Colorado Department of Revenue (DOR) forms and publications referenced in this document are available on the DOR taxation website at Tax.Colorado.gov.

•To apply for a state sales tax license, complete sections A, B, C, E, F and G.

•To apply for a withholding account, complete sections A, B, D, E, F and G. If you require both licenses, complete all sections.

•To electronically open an account, go to MyBiz Colorado at mybiz.Colorado.gov

Refer to the following definitions.

•W-2 Withholding. Employers are required to withhold state income tax from all employees in Colorado.

•1099 Withholding. Payers who withhold tax on Colorado income reported on 1099 forms. (example: contract labor)

•Oil and Gas Withholding. Every producer of crude oil, natural gas or oil shale shall withhold one percent from the amount owed to any person owning a working interest, a royalty interest, a production payment or any interest in carbon dioxide or oil and gas production in Colorado. No withholding is required from payments made to Colorado or the U.S. Government (see Department of Revenue publication FYI Withholding 4).

•Trade Names are registered with the Colorado Secretary of State. A trade name is not required to obtain a tax account.

•State Sales Tax License. A state sales tax license is required for any person that sells tangible personal property regardless of whether selling retail or wholesale. A license is not required for persons engaged exclusively in the business of selling commodities or services which are exempt from taxation.

•State and Local Sales. Colorado has a 2.9 percent sales tax. Additionally, many cities and counties impose their own local sales tax on purchases and transactions within their boundaries. There are also special district taxes that apply in certain boundaries.

For a complete listing of all applicable tax rates and exemption information, please see “Colorado Sales/Use Tax Rates” DR 1002 on our website at Tax.Colorado.gov. The DR 1002 is revised in January and July each year.

You may also visit Colorado.gov/RevenueOnline to find tax rates by city, county and business account number through Revenue Online.

Due to the complexities surrounding the laws on the collection and remittance of sales/use tax in Colorado, it is recommended that you attend a live class or take an online tax class offered by the department after opening

your business and/or obtaining a sales tax license. Visit Colorado.gov/pacific/tax/education for class schedule and registration.

Section A

Box 1. Reasons for filing this application.

•Original Application. A new (start-up) business.

•Change of ownership. An existing business that changes its legal structure. Does not include changes of stockholders of corporations and members in limited liability companies. If you purchase an existing business and have a new FEIN, you must apply for a new license and complete a DR 0100A.

•Additional Location. The business already has a Colorado account number but is adding a new business location.

•Do you have a Department of Revenue Account Number? If your business or organization currently has a Colorado Account Number (CAN), enter it here. A sales tax deposit is required on a business’ first retail sales tax location only as long as each additional location uses the same account number.

Box 2. Type of Organization. Check the box that indicates the legal structure for your business/organization.

Note: Married couples must register as a general partnership if both spouses are owners of the business. General partnerships require a FEIN.

Section B

Line 1a. Taxpayer Name. The name should be

entered as follows:

•Individual (sole proprietorship). Last name, first name and middle name or initial.

•General Partnership, Association or Joint Venture.

The last name, first name and middle initial of two principal partners. If there are additional partners, attach a separate sheet.

•Corporation, Limited Partnership, Limited Liability Company (LLC), Limited Liability Partnership (LLP) or Limited Liability Limited Partnership (LLLP). The legal name of the business must match exactly as filed with the Colorado Secretary of State and IRS.

• Government. Enter the legal name of the government agency.

•Nonprofit. Enter the name of the nonprofit organization. If applying for a charitable license, a copy of 501(c)(3) is required.

Line 1b. Social Security Number (SSN). Enter the Social Security number of the owner if this is an application for an individual (Sole Proprietor). If the Sole Proprietor has an FEIN number, complete Line 1d.

Page 2 of 4

Line 1c. Business Name. If operating as any other type of organization other than Individual/Sole Proprietor, enter business name here as registered with Colorado Secretary of State and IRS.

Line 1d. Federal Employer Identification Number (FEIN). An FEIN is required to open a new account with the Colorado Department of Revenue. FEINs are issued by the Internal Revenue Service, IRS.gov. Individuals (Sole Proprietors) can use their social security numbers. All other entities must have a FEIN number.

Line 2a. Trade Name/Doing Business As. If the taxpayer will be doing business under any name other than the name on Line 1, the “trade name” should be entered here. Trade names must be registered with the Colorado Secretary of State.

Line 2b. Proof of Identification/Taxpayer ID Requirements: All applicants for a sales tax or withholding account with the Colorado Department of Revenue must provide valid proof of identification at the time of application. Valid proof includes a legible copy of a Colorado Driver’s License, Colorado Identification Card, United States Passport, Resident Alien Card (indicating eligibility for employment), United States Naturaliza- tion Papers and/or Military Identification Card. If the application is being walked in by any individual other than an owner, partner or officer of the business, a photo copy of a valid ID for the owner, officer or partner who signed the application must be submitted. If the applicant is from another state, a valid driver’s license or other picture ID from that state is required. Do not enter a social security number here.

Line 3a. Principal Address. This is the address of the orga- nization’s/entity’s principle place of business in Colorado. If you are located outside the state and do not have a physical location in Colorado, your main address in a different state is acceptable. Do Not use a post office box.

•If a business will have multiple fixed locations, a separate application must be filed for each location.

•If you are a mobile vendor (example: food truck or tool sales) indicate MOBILE. You are required to give the address, warehouse or office of the location you park and store the vehicle.

Line 3b. County. Enter the county in which your principal place of business is located. If you are not sure which county, refer to the DR 1002 available on the department’s Web site at Tax.Colorado.gov under “Forms & Instructions”

Line 3c. City. Enter the city in which your principal place of business is located.

Line 3d. Phone Number. Enter the telephone number for your business.

Line 4a-4b. Last Name/Business Name. If you want mail sent to an individual or in care of (c/o), enter the name of the person here.

Line 4c. Telephone. Enter the telephone number for the mailing address. If you would like to receive text notifications for due date reminders and the like, check the mobile text box ‘Yes’. If you would not like text notifications, select ‘No’.

Line 4d. Mailing Address. Enter the street address, city, state and zip code where the business or organization will receive mail from the department.

Line 5. Email Address. Please enter the email address you would like on file. Indicate on the application if you would like email correspondence from the state. The emails could be account specific or updates to sales tax collection.

Line 6a and 6b. If you acquired the business, please provide the prior business name, address, date of acquisition and the prior owner’s first and last name.

Line 7. List Specific products and/or Services you provide and explain in detail on Line 8. Check the applicable boxes in section 7 on the form:

Do you sell alcohol?	Yes	No
Do you sell tobacco products?	Yes	No
Do you sell prepaid wireless?	Yes	No
Do you sell medical marijuana?	Yes	No
Do you sell recreational marijuana?	Yes	No
Do you sell EXCLUSIVELY through the	Yes	No
marketplace?
Do you rent motor vehicles for 30 days	Yes	No
or less?
Do you rent out items for 30 days or less?	Yes	No
Do you rent out rooms for 30 days or less?	Yes	No
Is your business in a special taxing	Yes	No
district?
Are you a Market Place Facilitator?	Yes	No
If yes - As a Market Place Facilitator, do	Yes	No
you also sell products?

Write a brief description of products, services and/ or function of the business/organization on line 8. The information you provide will help us determine the appropriate North American Industry Classification System (NAICS) code for your business. It will also help us get tax information and updates to you, depending on your business type.

Lines 8a through 8d. Owner/Partner/Corp. Officer. All organizations, including sole proprietors, must complete these lines. Type/print the name, title, FEIN (Federal Employer Identification Number), social security number, and home address of each individual, partner, corporate officer or member. If there are more than two owners, attach a separate sheet and provide the same information for additional owners. For a partnership between corporations or limited liability companies, list each legal name, address, and FEIN separately.

Page 3 of 4

Section C — Sales Tax

Line 1. Type of sales which applies to your business.

•Wholesaler. A business that sells to retail merchants, jobbers, dealers, or other wholesalers for the purpose of resale. This license cannot be used to purchase items for personal use.

•Retail Sales. A retailer is a business that sells products to final purchasers and is required to collect the appropriate sales taxes. A retailer may also sell wholesale, but is not required to have a separate wholesale license. RTD/CD and local taxes must also be collected, if applicable.

•Charitable. If your organization has been designated as “charitable 501(c)(3),” the organization will be exempt from paying the $50 deposit for a retail sales tax license. Your license fee is $8. Please attach a copy of the IRS 501(c)(3) letter.

•Note on Special Events. Must apply for this separate license on form DR 0589, Sales Tax Special Event Application. This license is required if you sell at special events. There is no additional fee for businesses that already have a sales tax license.

Line 2a. Filing Frequency. Select the filing frequency based on the amount of anticipated sales tax collection.

Line 2b. First Day of Sale. You may wish to start your license prior to the first day of sales in order to make purchases for producing products to sell.

Section E - Fees

Do not enter Period Covered From and To (Dept. Use Only)

•Sales Tax Deposit. A deposit is required on a retail license. Charitable organizations are exempt. The deposit is refunded automatically after a business collects and remits $50 in state sales taxes. Do not deduct the deposit from your sales tax return. The deposit is only required on a business’s first location if each additional location uses the same account number. (See instructions for Section A, Box 1.)

•Sales Tax License. Standard Colorado Sales tax License is $16 for a two-year period. The license is renewed at the beginning of each even-numbered year and expires at the end of each odd-numbered year (e.g., Jan. 1, 2020 - Dec. 31, 2021). It is prorated in increments of six months if the license is purchased after June 30 of any year. See Fee Schedule on page 1 of the CR 0100AP form.

•Wholesale License is $16 for a two-year period. The fee is prorated in the same method as the standard Colorado sales tax license. This license is for businesses that make sales only to other licensed vendors for resale.

•Charitable License. The fee is $8.

•Note: The withholding license has no fee for registration and no renewal is required.

Section D — Withholding

Line 1. Type of Withholding account. Indicate which type of withholding account: W2, 1099, or Oil/Gas withholding. A 1099 withholding account is only needed when you withhold from 1099 payments.

Gaming Establishments (W-2Gs)

Complete the Sales Tax/Withholding Account Application (CR 0100AP) to apply for a 1099 or W-2G withholding account. Indicate in Box D whether you need a 1099 account or a W-2G account set up. You will use your current Colorado account number (CAN) or receive your CAN by mail if you don’t already have an account. Allow four to six weeks for processing.

Line 2. Filing frequency. If you will have employees, estimate how much wage withholding you expect to pay for all your employees in one year. Your required filing frequency will be based on your estimated annual wage withholding. Businesses with annual wage withholding of $50,000 or more must file and remit withholding taxes by Electronic Funds Transfer (EFT). For more information, print the publication “Colorado Department of Revenue Electronic Funds Transferred (EFT) Program For Tax Payments” (DR 5782) from our website at Tax.Colorado.gov. Frequency for Oil/Gas is monthly. See FYI Withholding 4 for schedule.

Line 4b. First Day of Payroll. List the month and year you anticipate payroll to begin. Normally, start dates begin with a quarter, e.g., 1/20, 4/20, 7/20, or 10/20, but you can start your payroll anytime.

Section F — Points of Compliance

•Licensed retailers are required to renew their licenses every two years (odd-numbered).

•Licensed retailers are required to file monthly, quarterly, or annual returns based on the sales tax collected.

•Licensed retailers are required to file returns for each tax period even if they had no sales and collected no tax.

•Licensed retailers understand their license is only used to purchase items they resell.

•Licensed retailers understand sales tax rates are subject to change twice a year (January & July).

•Licensed retailers can close their account or change their address utilizing the DR 1102.

Section G — Signature

•A signature must be on this document or it will not be processed.

•Please include the title of the person signing and the date signed.

Allow four to six weeks to receive a license by mail when completing and sending in a CR 0100AP form. If you apply for a license through mybiz.Colorado.gov you will receive your license number the same day. Allow two to three weeks to receive your paper license. If you apply for your license at a service center you will receive your account number and license immediately. This concludes the application.

Page 4 of 4

CR 0100AP (11/02/20)

COLORADO DEPARTMENT OF REVENUE

Service Center Section

PO Box 17087

Denver CO 80217-0087

Colorado Sales Tax and

Withholding Account Application

				Reason for Filing This Application
A		1.
		Original Application			Change of Ownership		Additional Location

		Do you have a Colorado Account Number?			If Yes, the Account Number
		Yes	No
2. Indicate		Type of Organization. If you are not an individual, you			must have a FEIN number.
	Individual/Sole Proprietor		Limited Liability Company (LLC)			Corporation/S Corp	Government
	General Partnership		Limited Liability Partnership (LLP)			Association	Joint Venture
	Limited Partnership		Limited Liability Limited Partnership (LLLP)			Estate/Trust	Nonprofit (Charitable)

Business Information

1a. Last Name (If registering as SSN)

First Name

1b. SSN (Required)

1c. Business Name (If registering as FEIN)

1d. FEIN (Required)

2a. Trade

Name / Doing Business As (If applicable and for informational purposes only)

2b.

Proof of Identification

State DL/ID

Passport

Other

Physical Place of Business

3a.

Principal Address

City

State

Zip

3b.

County

3c. If business is within city limits, what city?

3d. Phone

Number

Mailing Address (If different than the physical address)

4a.

Last Name

First Name

4b.

Business Name

4c. Phone Number

Mobile Text (Data Rates May Apply)

Yes

4d.

Mailing Address

City

State

Zip

5. Email Address

Email Opt In For

Return Filing

Tax Updates

Revenue Online Instructions

Tax Rate Changes (2x/Year)

Marketplace Information

If you acquired or purchased the business, complete the following:

6a.

Business Name and Prior Owner’s First and Last Name

6b. Date of Acquisition (MM/YYYY)

6c. Address (Street, City, State, Zip)

6d. Prior Owner’s FEIN

7. Complete the questions below

Do you sell alcohol?

Yes

Do you rent motor vehicles for 30 days or less?

Yes

Do you sell tobacco products?

Yes

Do you rent out items for 30 days or less?

Yes

Do you sell Prepaid Wireless?

Yes

Do you rent out rooms for 30 days or less?

Yes

Do you sell Medical Marijuana?

Yes

Do you sell EXCLUSIVELY through the marketplace?

Yes

Do you sell Recreational Marijuana?

Yes

Are you a Marketplace Facilitator?

Yes

Is your business in a Special taxing district?

Yes

As a Marketplace Facilitator, do you also sell products?

Yes

8. List specific products and/or services you provide and explain in detail (Required)

(Form continued on page 2)

9a.	Owner/Partner/Corp Officer Last Name				Owner/Partner/Corp Officer First Name

Job Title						9b. Phone Number

9c. Address (Street, City, State, Zip)						9d. SSN

10a. Owner/Partner/Corp Officer Last Name					Owner/Partner/Corp Officer First Name

Job Title						10b. Phone Number

10c. Address (Street, City, State, Zip)						10d. SSN

Additional Owner/Partner/Corp Officers on a separate paper
C			Sales Tax Account (Fees Apply)
C		1. Indicate Type of Sale:
		Wholesaler	Retail-Sales		Charitable
2a.	Filing	Frequency: If SALES TAX collected is:
	Wholesale Only - Annually		Under $300/month - Quarterly	Seasonal, write in the months in business
	$15/month or less - Annually		$300/month or more - Monthly

2b.	License Start Date Required (MM/YYYY)			CO Account Number - Site (Dept Use Only)

Withholding Tax Account (No Fees Apply)

1.Indicate which you are applying for:

2.Filing Frequency: If W2 wage withholding tax amount is

	W2 Withholding			$1 - $6,999/Year - Quarterly			$7,000 - $49,999/Year - Monthly			$50,000+/Year-Weekly
				$1 - $6,999/Year - Quarterly			$7,000 - $49,999/Year - Monthly			$50,000+/Year-Weekly
	1099 Withholding		3. Filing Frequency: If 1099 withholding tax amount is
D	1099 Withholding			$1 - $6,999/Year - Quarterly			$7,000 - $49,999/Year - Monthly			$50,000+/Year-Weekly
				$1 - $6,999/Year - Quarterly			$7,000 - $49,999/Year - Monthly			$50,000+/Year-Weekly
	W-2G		Monthly
	W-2G

	Oil/Gas Withholding		4a. Payroll Company, if applicable
	Oil/Gas Withholding

	4b. First Day of Payroll Required (MM/YYYY)				4c. Payroll Company Phone Number

	Period Covered					FEES (see fees on page 1 of instructions)
	(Dept Use Only)					FEES (see fees on page 1 of instructions)
	From	To
	MM/YY			(0020-810)		State Sales Tax Deposit		(355)	$
				(0020-810)		State Sales Tax Deposit		(355)	$
	MM/YY	MM/YY		(0080-750)		Sales Tax License		(999)
E				(0080-750)		Sales Tax License		(999)	$
E	MM/YY	MM/YY		(0100-750)		Wholesale License		(999)	$
									$
	MM/YY	MM/YY		(0160-750)		Charitable License		(999)
				(0160-750)		Charitable License		(999)	$
	Mail to and Make Checks Payable to:
	Colorado Department of Revenue
	PO Box 17087
	Denver, CO 80217-0087					Amount Owed			$

The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

		Points of Compliance
F	• Renew sales tax license on odd-numbered years		• Sales tax license is only used for wholesale purchase for resale
F	• Returns filing frequency is based on tax amount		• Sales tax rates may change twice per year
	• Required to file, even if zero sales tax due		• Business account closure or address changes by filing DR 1102

	I declare under penalty of perjury in the second degree that the statements made in this application are true and complete to the
G	best of my knowledge.
G	Signature of Owner, Partner, or Corporate Officer		Job Title		Date (MM/DD/YYYY)

				(See fee and additional information on page 1 of instructions)

Click for PDF Form

Document Properties

Fact	Detail
Form Title and Code	Colorado Sales Tax and Withholding Account Application, CR 0100AP (11/02/20)
Main Purpose	Used to open sales tax, W-2 withholding, 1099 withholding, or oil/gas withholding accounts, or to add an additional location to an existing account in Colorado.
Application Options	Applicants can apply online for faster processing, mail the completed form, or visit a walk-in service center for immediate assistance.
Fees for Licenses	The form outlines various fees, such as the standard Colorado Sales Tax License fee ($16 for two years), Charitable License fee ($8), and required deposits for retail licenses.
Governing Laws and Regulations	Governed by Colorado Department of Revenue regulations, compliance with both state and local sales taxes, and specific requirements for trade name registration and unemployment insurance.

Guide to Writing Colorado Cr 100

Filling out the Colorado CR 0100AP form is an important step for any business owner looking to operate within the state. Whether you're starting a new business, changing ownership, adding a new location, or applying for a specific business license such as wholesale, retail, or charitable, following these meticulous steps ensures your compliance with the state's requirements. Remember, the Colorado Department of Revenue is your go-to source for any questions or clarifications, and their online portal MyBizColorado is a time-saving tool for quick registration.

First, decide the method you’ll use to apply: online for immediate processing at mybiz.colorado.gov, by mail, or in person at a service center for direct assistance.
For a mail-in application, download a copy of the CR 0100AP form from the Colorado Department of Revenue’s Taxation Website at Tax.Colorado.gov.
Start with Section A by selecting the reason for your application. Indicate whether this is an original application, change of ownership, additional location, or if you have an existing Colorado Account Number.
In Box 2 under Section A, mark the appropriate box to describe your type of organization.
Move to Section B to fill in your taxpayer information. Include the name and Social Security Number (SSN) or Federal Employer Identification Number (FEIN) as applicable. Also, detail your business name or trade name if different from your taxpayer name.
Provide a valid proof of identification as per Section B, Line 2b.
Under Section B, Lines 3a through 3d, enter your principal place of business information including the county and city.
The mailing address for your business goes in Section B, Lines 4a through 4d. Include the contact person's name and phone number, specifying if you opt in for mobile text reminders.
Detail your email address in Section B, Line 5 and opt in for email communication as preferred.
If applicable, fill out Section B, Lines 6a through 6d regarding previous business ownership.
In Section C, specifically for those applying for a sales tax account, indicate the type of sales your business will conduct and choose your filing frequency.
Refer to the provided fee schedule on the CR 0100AP form to determine your applicable fees and fill in Section E accordingly.
If applying for a withholding account, complete Section D with the required details about the type of withholding and anticipated first day of payroll.
Understand and acknowledge your compliance with points listed in Section F.
Complete the form by signing under Section G, including the title of the person signing and the date. Make a copy of the completed form for your records.
Mail the original completed form to the Colorado Department of Revenue at the provided address if you are not applying online or visiting a service center.
Allow four to six weeks for processing when mailing the form. If applying online or in person, you may receive your license number or actual license more quickly.

Your Questions, Answered

What is the Colorado CR 100 form used for?

The Colorado CR 100 form is a comprehensive application used to register a business for various tax purposes in the state. It is officially known as the Colorado Sales Tax and Withholding Account Application. Businesses use it to obtain a sales tax license, register for withholding taxes for employees, and apply for special tax statuses like wholesaler or charitable organization tax exemptions. Additionally, businesses adding a new location or changing ownership must complete this form to update their state tax records. Completing and submitting this form is the first step in ensuring a business complies with Colorado's state tax regulations.

How can a business submit the Colorado CR 100 form?

There are three main ways for a business to submit the Colorado CR 100 form: online, by mail, or in person. Businesses are encouraged to apply online through MyBizColorado for the fastest processing and to receive their license number the same day. To submit by mail, the completed form must be sent to the Colorado Department of Revenue's Service Center Section. It typically takes four to six weeks to process the application when submitted by mail. Alternatively, businesses can visit one of the walk-in service centers located in various cities across the state, where they can submit the form and receive their license immediately. Valid identification and the applicable license fees must be provided at the time of submission for all methods.

What fees are associated with the Colorado CR 100 form?

Fees associated with the Colorado CR 100 form vary based on the type of license or registration needed. A retail sales tax license requires a deposit of $50, which is refundable after the business collects and remits $50 in state sales taxes. The cost for a standard Colorado sales tax license ranges from $4 to $16, depending on when the first day of sales occurs within the biennial period. A wholesale license also costs $16 for a two-year period. Charitable organizations can obtain a license for $8. These fees do not include a separate fee for registering for withholding, which is required for businesses employing individuals in Colorado.

Can a business obtain a wholesale or charitable license using the Colorado CR 100 form?

Yes, a business can apply for both a wholesale license and a charitable license using the Colorado CR 100 form. To qualify for a wholesale license, a business must sell goods to retail merchants, jobbers, dealers, or other wholesalers for resale purposes. The form requires applicants to specify the type of sales which applies to their business, including wholesaling. For charitable organizations designated as 501(c)(3), the form allows the application for a charitable license, which exempts the organization from the $50 deposit required for a retail sales tax license. The charitable license fee is $8, and applicants must attach a copy of their IRS 501(c)(3) designation letter.

Common mistakes

When filling out the Colorado CR 100 form, it's crucial to avoid mistakes that can delay the application process. Here are six common errors:

Incorrect or incomplete trade name registration. Trade names must be registered with the Colorado Secretary of State, and this step is often overlooked or filled out incorrectly on the form.
Failure to submit the correct fee based on the business start date. The form outlines different fees for wholesale and retail licenses depending on when the business starts operating, and many incorrectly calculate or submit the wrong amount.
Omitting the $50 deposit required for the first retail sales tax location. This deposit is a common oversight, and not including it can lead to processing delays.
Providing inaccurate business information. Whether it's a misspelled business name, incorrect Federal Employer Identification Number (FEIN), or the wrong type of organization, inaccuracies can complicate the application process.
Incorrect filing frequency selection for sales tax. The form requires businesses to select a filing frequency based on anticipated sales tax collection, and choosing the wrong frequency can cause issues with tax filing later on.
Missing signature and title at the end of the application. Without a signature and the title of the person signing, the Department of Revenue will not process the form.

Avoiding these mistakes can streamline the application process for obtaining a Colorado Sales Tax and Withholding Account, ensuring your business complies with state requirements from the start.

Documents used along the form

When dealing with the intricacies of business operations in Colorado, the CR 0100AP form serves as a gateway for businesses to properly register for sales tax, withholding accounts, and more. However, navigating through the legal and tax obligations doesn't end with the CR 0100AP. A variety of other forms and documents play a critical role in ensuring full compliance with Colorado's Department of Revenue and other regulatory requirements. Familiarizing oneself with these documents can streamline business operations, support financial planning, and help maintain legal integrity.

DR 0589 – Sales Tax Special Event Application: Necessary for businesses intending to sell goods at special events in Colorado. It allows for the temporary collection of sales tax at events such as fairs and craft shows.
DR 1002 – Colorado Sales/Use Tax Rates: This document is a comprehensive list of all sales and use tax rates across Colorado, updated biannually. It’s essential for businesses to apply the correct tax rates for the products they sell.
DR 1102 – Address or Name Change Form: Businesses must report any changes to their mailing address or legal name to ensure the state’s records are up to date. This form helps in updating such crucial information.
DR 0100A - Retail Sales Tax Return: After obtaining a sales tax license, businesses are required to file periodic sales tax returns. This form is used to report and remit sales tax collected from customers.
DR 1093 – Withholding Tax Return: Companies with employees are obligated to withhold state income taxes. This form is used for reporting and remitting withheld amounts to the Colorado Department of Revenue.
DR 5782 – Electronic Funds Transfer (EFT) Program Registration: Businesses with substantial tax liabilities may be required to remit payments via EFT. This form enrolls a business in Colorado's EFT program.
UIB-1 – Unemployment Insurance Registration Form: Employers are required to register for unemployment insurance. This form initiates the process with the Colorado Department of Labor and Employment.
Articles of Incorporation or Organization: While not a form from the Department of Revenue, businesses are typically required to file articles of incorporation (for corporations) or organization (for LLCs) with the Colorado Secretary of State. These documents legally establish the business in the state.

Each of these documents serves a specific purpose, guiding businesses through the maze of legal and tax obligations in Colorado. Understanding their functions, application processes, and deadlines ensures businesses remain in good standing, avoiding penalties and benefiting from a smooth operational framework. Whether it's reporting sales at a local fair, setting up payroll systems for a growing team, or updating information after a move, staying informed about these forms and documents positions businesses for success.

Similar forms

The Colorado CR 100 form, used for applying for various types of business licenses and accounts like sales tax, withholding, and oil/gas withholding, bears similarity to other regulatory documents such as the Federal Employer Identification Number (FEIN) application and state-specific sales tax license applications in other states. For instance, the process of obtaining an FEIN from the IRS is a precursor to many of the steps required in the CR 100 form. Both involve declaring the nature of your business, whether it's a sole proprietorship, partnership, or corporation, and providing detailed information about the business owner(s).

In terms of state-specific comparisons, take the New York State Sales Tax Registration as an example. Much like the Colorado form, New York’s application necessitates detailed information about the business, including types of products sold and services offered, business location, and ownership details. Both forms require the applicant to determine their filing frequency based on anticipated sales volume. This degree of detail ensures the state’s ability to properly assess tax liability and compliance with sales and use tax laws.

Similarly, the California Seller’s Permit Application is another document with significant overlap. Applicants must provide information regarding the type of business entity, detailed descriptions of products or services, and expected sales figures. Both the California application and the Colorado CR 100 form mandate disclosures about the physical location of the business, owner or partner information, and the start date of sales or payroll. Such requirements are critical for states to monitor taxable activities, thus safeguarding public interest by ensuring businesses operate within the legal frameworks set for sales and employment taxes.

Dos and Don'ts

When completing the Colorado CR 100 form, certain practices should be followed to ensure accuracy and compliance with state regulations. Below are three dos and three don'ts to guide you through the process:

Do ensure that all information provided is accurate and current. This includes checking that the business name, addresses, and identification numbers match official documents.
Do attach additional documents if required. For instance, if applying for a charitable license, include a copy of the 501(c)(3) determination letter from the IRS.
Do review the fee schedule carefully to understand the costs involved. Ensure that the correct fee is enclosed with the application, based on the type of license and the time of year the application is being submitted.

Don't forget to sign and date the form. An unsigned application will not be processed, delaying the issuance of your license.
Don't use a P.O. Box for the principal address unless your business does not have a physical location. The principal address should reflect where your business primarily operates.
Don't overlook the filing frequency requirements for sales tax. Your anticipated sales volume determines whether you file monthly, quarterly, or annually, so estimate this carefully to comply with state regulations.

Misconceptions

Many business owners and individuals may encounter the Colorado Sales Tax and Withholding Account Application form, officially known as CR 0100AP. There are several misconceptions about this form's requirements, fees, and processes. Identifying and understanding these misconceptions can ensure compliance and make the application process smoother.

Misconception 1: The CR 0100AP form is only for businesses selling tangible personal property. While the form is used to apply for a sales tax license for selling tangible goods, it's also necessary for businesses needing withholding accounts for W-2 or 1099 employees, oil and gas withholding accounts, and more. It serves multiple purposes beyond just sales tax collection.
Misconception 2: Trade names are registered through the CR 0100AP form. The form itself clarifies that trade name registrations are conducted with the Colorado Secretary of State, not through this particular application. It indicates the separation of responsibilities between state agencies.
Misconception 3: A separate fee is required for each business location. The primary misunderstanding here lies in the sales tax deposit. The $50 deposit is only required for the first retail sales tax location, provided additional locations use the same account number. This can reduce upfront costs for expanding businesses.
Misconception 4: The application cannot be processed if applying for both sales tax and withholding accounts. In reality, businesses requiring both licenses can complete all relevant sections of the CR 0100AP form in one submission. This versatility simplifies the process for businesses managing multiple tax responsibilities.
Misconception 5: The sales tax license fee is always $16. Fees can vary based on the time of year the license is purchased, with proration applicable for licenses obtained after June 30 of any year. Furthermore, the fee schedule is based on whether you're in an even- or odd-numbered year, illustrating the state's attempt to accommodate businesses throughout different stages of their lifecycle.
Misconception 6: All licenses have a renewal process. Contrary to what some might think, only the sales tax license has a stated renewal process every two years, coinciding with odd-numbered years. Other licenses, such as wholesale licenses, charitable licenses, and event licenses, follow different guidelines that may not include a formal renewal procedure.
Misconception 7: Online registration is just an alternative option. The state of Colorado encourages online registration via mybiz.colorado.gov, offering a same-day license number issuance. This preference underscores the efficiency and reduced processing time of digital submissions over mail-in or walk-in applications.
Misconception 8: A Colorado Driver’s License is necessary for proof of identification. While a Colorado Driver’s License can be used as proof of ID, the form accepts various forms of identification, including passports and military ID cards. This inclusion ensures out-of-state owners can fulfill verification requirements without undue burden.
Misconception 9: Charitable licenses are exempt from all fees. While charitable organizations are exempt from the $50 deposit, there is still an $8 fee for the charitable license itself. This nominal fee supports the notion that all entities, regardless of their nonprofit status, contribute to the administrative costs of license management.

Clearing up these misconceptions helps demystify the application process, ensuring businesses can operate in compliance with Colorado tax laws. Whether a new entrepreneur or a seasoned business owner, understanding these aspects of the CR 0100AP form can aid in smoother, more informed interactions with the Colorado Department of Revenue.

Key takeaways

Filling out the Colorado CR 100 form correctly is essential for businesses to comply with state tax regulations, secure necessary licenses, and avoid potential penalties. Below are key takeaways to assist in the process:

Multiple License Types: The form is used to apply for various licenses, including sales tax, retail, wholesale, and charitable licenses, as well as W-2, 1099, and oil/gas withholding accounts. The type of license required depends on the business activities.
Fee Structure: Fees vary based on the license type and the time of year the application is submitted. Retail and wholesale licenses have a biennial fee, with the amount prorated depending on when the first day of sales falls within the calendar. A deposit may be required for retail sales tax licenses, which is refundable after collecting and remitting a certain amount in sales tax.
Online Registration Recommended: For faster processing and immediate license number issuance, applicants are encouraged to register online via MyBizColorado. Applying online also enables receiving the paper license sooner.
Proof of Identification: All applicants, regardless of whether they are applying online, via mail, or in person, need to provide valid proof of identification. For in-person submissions, a valid picture ID of the business owner or the signing officer is required.
Special Considerations for Different Business Structures: The form requires specific information based on the business structure, such as federal employer identification numbers (FEIN) for LLCs, corporations, and partnerships, and social security numbers for sole proprietors. Additionally, trade names must be registered with the Colorado Secretary of State.

For any inquiries or assistance with the application process, the Colorado Department of Revenue offers resources and support through their website and customer service lines. It is recommended to review all instructions and sections of the CR 100 form carefully to ensure accurate and complete submissions, thereby facilitating a smoother registration process for your business.

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