Tax Applications & Returns

General Information

The City of Colorado Springs is Home Rule. The city is authorized to levy and collect our tax directly. The applications provided through our online portal will only license you with the City of Colorado Springs Sales Tax Office.

These applications do not cover the Colorado Department of Revenue, cities other than the City of Colorado Springs, or counties within Colorado.

Taxpayer Information

Certificates & License 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.

Wholesale Application and Certificate:

All wholesale applications and certificates are issued directly by our office.
Before requesting an application, you must obtain a State of Colorado Wholesaler License.
To request an application, please email us at salestax@coloradosprings.gov
For questions, call 719-385-5903 and select Option 1.

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.

Voluntary Disclosure Agreement (VDA)

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

Permit Partner

Permit Partner helps you estimate the cost of potential permits, applications, inspections, and licenses. It takes the information you provide and generates a list of estimated fees and required approvals.

Tax Return

Sales and Use Tax Return

You are responsible for filing a return by the due date.
Returns must be filed even if no tax is due to city.
Tax Rate (3.07%) effective January 1, 2021 -current
Tax Rate (3.12%) effective January 1, 2016 – December 31, 2020
Amended returns must be filed by mail. See the Amended Return tab.

File Your Tax Return Online

Originator ID (debit block) number is 1522077581. If you have a debit block on your bank account please provide this number to your bank to allow the payment to be processed when using our online services.

Need to file by mail? Paper returns are available below

Sales and Use Tax Return January 1, 2023 – current

Sales and Use Tax Return January 1, 2021 - December 31, 2022

Support Documentation for Tax Return

Consumer Use Tax Return

Consumer Use Tax Return (non-construction)

This form is not to be used for the purchase of construction materials.

This form must be filed if:

You recently acquired a new retail sales tax license
You recently acquired a new use tax-only account
You are a Colorado Springs Resident and have not paid sales tax on your purchases

Use tax is a tax due on the purchase, lease, or rental of tangible personal property (excluding inventory for resale) and on certain services. The tax is due when no City of Colorado Springs sales tax was paid. Use Tax applies to the same type(s) of transactions as the sales tax, and at the same tax rate. The difference between the two: sales tax is paid to the seller of the item(s) who then remits the tax to the city; use tax is paid directly to the city. If you do not pay sales tax on the purchase of a taxable item, you pay city use tax.

Amended Return

File an Amended Return:

If you discover an error on a previously filed return, you should file an amended return. An amended return must be filed within three years of the original due date of the return filed.
You cannot amend or correct a prior tax period through our online services.

Amended Return

Singular Account Amendment, use this form if:

My account is not licensed as a consolidated account.
I am filing an amended return for my primary location; I do not have subsidiary locations.
I do not report taxes using a Schedule C report.
Click link: Instructions, Signature Page, Special Taxes & Amended Return

Consolidated Account Amendment, use this form if:

My account is licensed as a consolidated account.
I am filing an amended return for my primary location and/or subsidiary locations.
I report my gross and net taxable sales for my primary and subsidiary locations by using a schedule C when I file taxes.
Click link: Instructions, Signature Page, Special Taxes, Schedule C & Amended Return

If you owe additional tax, return the completed form, and check payable to The City of Colorado Springs, Sales Tax, PO Box 1575, Mail Code 225, Colorado Springs, CO 80901-1575.

If you have overpaid your tax, return the completed form along with any supporting documentation to The City of Colorado Springs, Sales Tax, PO Box 1575, Mail Code 225, Colorado Springs, CO 80901-1575.

Claim For Refund of Colorado Springs Sales and/or Use Tax (non-construction):

ST-20 Standard Claim for Refund of Sales Tax and/or Use Tax