Grocery Store

Grocery Store

State
Colorado Department of Public Health & Environment
Consumer Protection Division
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
All grocers are subject to sanitation inspections by local or state health departments. (25-4-1601 through 1609, C.R.S.)
Fee is based upon square footage and whether there is also a food service license.
IF YOU WILL HAVE FOOD PREPARATION. You may need a Retail Food Establishment license. Food preparation facilities must meet requirements; inspection; fee varies.

Link:  http://www.cdphe.state.co.us/cp/RetailFood/service.asp

Federal
U.S. Department of Agriculture
Food & Nutrition Service
1244 Speer Blvd, Suite 903
Denver , CO   80204
(303)844-0379
Fax: (303)844-6203
Authorization to accept food stamps
Store must have 50% staple foods

Inspection of premises (optional)

Will receive official determination within 30 days of application

No fee

Federal regulations prohibit the collection of sales tax on eligible products purchased with food stamps, vouchers or checks from the federal supplemental food program for women, infants and children (WIC). See the brochure “The Food Stamp Program Training Guide for Retailers.”

Link:  http://www.fns.usda.gov/fsp/retailers/pdfs/Retailer_Training_Guid
e.pdf

The Department of Agriculture guidelines prohibit the use of food stamps or WIC vouchers for the purchase of the following items. These items are sales taxable:

1. Nonfood items such as pet foods, soaps, paper products and household supplies, grooming items and cosmetics. 2. Alcoholic beverages. 3. Tobacco and tobacco products. (Cigarettes are sales tax exempt). 4. Food to be eaten in the store. 5. Food preservation equipment and items. 6. Vitamins and medicines. (Prescription drugs are exempt).

The following items, if purchased with food stamps, are exempt from the state sales tax, but are taxable if purchased with cash:

1. Carbonated water marketed in containers. 2. Chewing gum. 3. Prepared salads and salad bar items. 4. Cold sandwiches. 5. Deli trays.

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Colorado exempts food items for human consumption at home from the STATE sales tax. Colorado’s principal sales tax exemption guideline is based upon what can be purchased with food stamps and WIC vouchers (above), but also includes other criteria. Must obtain a state sales tax license.
Cities and counties have the option of taxing food. However, if they exempt food from sales tax they must use the same criteria as the state in determining which items are taxable and which are exempt. This includes home-rule cities that administer their own sales tax. Localities that elect to tax food still must exempt purchases made with food stamps or WIC vouchers.

To find out whether a governmental entity taxes food, retailers should refer to “Colorado Sales/Use Taxes” (DRP 1002). This publication, updated every January and July, lists tax rate information for Colorado cities and counties and indicates which counties and statutory cities have a sales tax exemption for food. You must contact home-rule cities directly to find out if they exempt food from sales tax.

Link:  http://www.revenue.state.co.us/PDF/drp1002.pdf

See FYI Sales 4 – Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link:  http://www.revenue.state.co.us/fyi/html/sales04.html

State
Colorado Department of Agriculture
2331 W. 31st Ave.
DENVER , CO   80211
(303)477-0093
Fax: (303)480-9236
IF YOU WILL BE SELLING EGGS:  An Egg Dealer License is required.

The license fee varies depending on number of cases of eggs sold per week.

Grocery stores may only sell eggs from a licensed dealer.

Link: http://www.colorado.gov/cs/Satellite/ag_ICS/CBON/1251622245009

State
Colorado Department of Agriculture
Farm Products Section
2331 W. 31st Ave.
DENVER , CO   80211
(303)477-0054
Fax: (303)480-9236
IF YOU WILL BE SELLING ONLY PRODUCE: (Produce Markets)
If it is your OWN produce, no license required
If you will purchase produce from another person for resale, a “Farm Products Dealer’s License” and a bond or other form of financial surety. (If you pay producer with cash, a bond is not required, but must still have License.) (12-16-101 through 118, C.R.S.)
State
Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
IF YOU WILL BE SELLING 3.2% BEER: 3.2% Fermented Malt Beverage License (12-47-101 through 118, C.R.S.)

Link:  http://www.revenue.state.co.us/liquor_dir/license1.html

NOTE: Licensing process begins with LOCAL liquor licensing authority
State
Colorado Department of Revenue
Lottery Division
201 West 8th Street, Room 600
Pueblo , CO   81003
(719)546-2400
Fax: (719)546-5208
To sell Colorado Lottery tickets, must apply to Lottery Division for authorization. Llicense $21/yr.

Link:  http://www.coloradolottery.com/about/become_retailer.cfm

Bonding requirement $2,000 per location. State Bonding Required on Application of $30/yr.
State
Colorado Department of Agriculture
Inspection & Consumer Services Division
2331 W 31st Av
Denver , CO   80211
(303)477-0093
IF SELLING BY WEIGHT: Weights and Measures License required
Inspection and calibration of scales fee depends on capacity of scale

NOTE:  If there is a boiler on the premises, see BOILER
NOTE:  If applicable, see VENDING MACHINES
NOTE:  If applicable, see ARCADE
NOTE:  If applicable, see FERTILIZER
NOTE:  If applicable, see LIVESTOCK FEED/PET FOOD
NOTE:  If applicable, see PHARMACY

Grocery Store

|
State
Colorado Department of Public Health & Environment
Consumer Protection Division
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
All grocers are subject to sanitation inspections by local or state health departments. (25-4-1601 through 1609, C.R.S.)
Fee is based upon square footage and whether there is also a food service license.
IF YOU WILL HAVE FOOD PREPARATION. You may need a Retail Food Establishment license. Food preparation facilities must meet requirements; inspection; fee varies.

Link:  http://www.cdphe.state.co.us/cp/RetailFood/service.asp

Federal
U.S. Department of Agriculture
Food & Nutrition Service
1244 Speer Blvd, Suite 903
Denver , CO   80204
(303)844-0379
Fax: (303)844-6203
Authorization to accept food stamps
Store must have 50% staple foods

Inspection of premises (optional)

Will receive official determination within 30 days of application

No fee

Federal regulations prohibit the collection of sales tax on eligible products purchased with food stamps, vouchers or checks from the federal supplemental food program for women, infants and children (WIC). See the brochure “The Food Stamp Program Training Guide for Retailers.”

Link:  http://www.fns.usda.gov/fsp/retailers/pdfs/Retailer_Training_Guid
e.pdf

The Department of Agriculture guidelines prohibit the use of food stamps or WIC vouchers for the purchase of the following items. These items are sales taxable:

1. Nonfood items such as pet foods, soaps, paper products and household supplies, grooming items and cosmetics. 2. Alcoholic beverages. 3. Tobacco and tobacco products. (Cigarettes are sales tax exempt). 4. Food to be eaten in the store. 5. Food preservation equipment and items. 6. Vitamins and medicines. (Prescription drugs are exempt).

The following items, if purchased with food stamps, are exempt from the state sales tax, but are taxable if purchased with cash:

1. Carbonated water marketed in containers. 2. Chewing gum. 3. Prepared salads and salad bar items. 4. Cold sandwiches. 5. Deli trays.

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Colorado exempts food items for human consumption at home from the STATE sales tax. Colorado’s principal sales tax exemption guideline is based upon what can be purchased with food stamps and WIC vouchers (above), but also includes other criteria. Must obtain a state sales tax license.
Cities and counties have the option of taxing food. However, if they exempt food from sales tax they must use the same criteria as the state in determining which items are taxable and which are exempt. This includes home-rule cities that administer their own sales tax. Localities that elect to tax food still must exempt purchases made with food stamps or WIC vouchers.

To find out whether a governmental entity taxes food, retailers should refer to “Colorado Sales/Use Taxes” (DRP 1002). This publication, updated every January and July, lists tax rate information for Colorado cities and counties and indicates which counties and statutory cities have a sales tax exemption for food. You must contact home-rule cities directly to find out if they exempt food from sales tax.

Link:  http://www.revenue.state.co.us/PDF/drp1002.pdf

See FYI Sales 4 – Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link:  http://www.revenue.state.co.us/fyi/html/sales04.html

State
Colorado Department of Agriculture
2331 W. 31st Ave.
DENVER , CO   80211
(303)477-0093
Fax: (303)480-9236
IF YOU WILL BE SELLING EGGS:  An Egg Dealer License is required.

The license fee varies depending on number of cases of eggs sold per week.

Grocery stores may only sell eggs from a licensed dealer.

Link: http://www.colorado.gov/cs/Satellite/ag_ICS/CBON/1251622245009

State
Colorado Department of Agriculture
Farm Products Section
2331 W. 31st Ave.
DENVER , CO   80211
(303)477-0054
Fax: (303)480-9236
IF YOU WILL BE SELLING ONLY PRODUCE: (Produce Markets)
If it is your OWN produce, no license required
If you will purchase produce from another person for resale, a “Farm Products Dealer’s License” and a bond or other form of financial surety. (If you pay producer with cash, a bond is not required, but must still have License.) (12-16-101 through 118, C.R.S.)
State
Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
IF YOU WILL BE SELLING 3.2% BEER: 3.2% Fermented Malt Beverage License (12-47-101 through 118, C.R.S.)

Link:  http://www.revenue.state.co.us/liquor_dir/license1.html

NOTE: Licensing process begins with LOCAL liquor licensing authority
State
Colorado Department of Revenue
Lottery Division
201 West 8th Street, Room 600
Pueblo , CO   81003
(719)546-2400
Fax: (719)546-5208
To sell Colorado Lottery tickets, must apply to Lottery Division for authorization. Llicense $21/yr.

Link:  http://www.coloradolottery.com/about/become_retailer.cfm

Bonding requirement $2,000 per location. State Bonding Required on Application of $30/yr.
State
Colorado Department of Agriculture
Inspection & Consumer Services Division
2331 W 31st Av
Denver , CO   80211
(303)477-0093
IF SELLING BY WEIGHT: Weights and Measures License required
Inspection and calibration of scales fee depends on capacity of scale

NOTE:  If there is a boiler on the premises, see BOILER
NOTE:  If applicable, see VENDING MACHINES
NOTE:  If applicable, see ARCADE
NOTE:  If applicable, see FERTILIZER
NOTE:  If applicable, see LIVESTOCK FEED/PET FOOD
NOTE:  If applicable, see PHARMACY
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us