Sales Tax - Vendor

Larimer County is a statutory or state-collected county which means sales tax is remitted to the State, then passed on to the County associated with the State sales tax number.

When starting a business, where do I start?

For information regarding the startup of a new business in Larimer County, visit the website Establishing A Business In Larimer County.

As a vendor, am I allowed to retain a vendor fee when I submit the sales tax?

Yes. The Larimer County service fee (vendor fee) is 2.22% and is allowable to all Larimer County vendors who submit timely returns and payments. The fee is not allowed on a delinquent return.

I purchased a business in Larimer County. Can I continue to use the existing license?

No. When a business changes ownership, the new owner must apply for a new State and County sales tax license.

If I am purchasing items for resale, do I pay sales tax?

If items purchased will be used as inventory for resale, then they are exempt from sales tax. When purchasing these items, you must present a copy of your State, Town, or City (when applicable) sales tax licenses.

Does receiving a Larimer County sales tax license imply that a business has permission to open?

No. The Larimer County sales tax license illustrates to the public that the business has the authority to collect and remit Larimer County sales tax. In addition, it is the owner's responsibility to contact the appropriate County departments and/or other taxing jurisdictions to determine the legality of doing business.

When does my Larimer County sales tax license expire?

The Larimer County sales tax license does not expire. However, the license becomes invalid if the business closes or ownership changes.

How do I request a change of mailing or location address?

Contact the Larimer County Sales Tax office at (970) 498-5930. You must provide your Larimer County or State sales tax number, name and phone number, name of the business, and the new address. A revised license will be issued at no cost to you and mailed to the new address following the next license issuance cycle. Be advised we can only change the address in the Larimer County sales tax system. To change your address with the Colorado Department of Revenue, other taxing jurisdictions, or other County departments, you must contact them directly.

Are there any fees associated with the license?

There is no fee for the original license. If you require an additional copy, and the license can be processed during Larimer County's regular processing period, there is no fee. If a second license is needed immediately, a processing fee of $5.00 will be due. A copy of the received application is $0.25.