| Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
| If your business is seasonal and you make retail sales during only part of each year, you must obtain a standard sales tax license. When you apply for your license, indicate on the “Colorado Business Registration” (CR 0100) which months of the year your retail business will be active. The department will send you returns only for those months during which you do business. The return is due on the 20th of the month following the reporting month. If your seasonal business is conducted in several locations, you must have a separate license for each location. See FYI Sales 9, Sales Tax Licenses.