You cannot legally collect sales tax from customers or operate your restaurant in Aurora, Colorado without a Colorado Sales Tax Registration (also called a sales tax license) from the Colorado Department of Revenue. Missing this number can lead to immediate fines for collecting tax without authorization. Key facts:
Analyzed from Colorado Sales Tax Registration
82% from one compliance interview
Manual entry or document upload required
The Colorado Sales Tax Registration is required by Colorado law for any business selling tangible personal property or taxable services at retail in Aurora. Your legal obligation is established by Colorado Revised Statutes Title 39, Articles 26 and 29, governing state and local sales and use tax. Aurora imposes its own city sales tax under the Aurora Municipal Code, and the state requires businesses to collect and remit both state and local taxes where applicable. The Colorado Department of Revenue (CDOR) is the primary issuing authority, and registration is a prerequisite for obtaining a retail sales tax license, which is mandatory before making any taxable sales. Operating without this registration means you cannot legally collect sales tax from customers, creating immediate liability for unpaid taxes.
Failure to register and comply carries serious, escalating consequences. Common penalties based on CDOR guidelines include:
Legal code: State tax code, sales/use tax statutes, withholding requirements
Recent update: As of 2026, Colorado has fully integrated local tax registration through the state's Revenue Online system, eliminating the need for separate paper applications for most Aurora businesses.
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required under Colorado Revised Statutes § 39-26-104 for all businesses making retail sales of taxable items, which includes prepared food and beverages. |
| Bar / Nightclub | Required | Required because Colorado imposes a sales tax on all alcoholic beverages sold for on-premises or off-premises consumption (C.R.S. § 39-26-104(1)(a)). |
| Food Truck | Required | Required if selling taxable items from a mobile location; the registration is based on business activity, not a fixed address, per Colorado Department of Revenue rules. |
| Coffee Shop / Café | Required | Required because sales of prepared coffee, tea, and food items are taxable under Colorado state and local sales tax laws. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Enter your business's exact registered name as it appears on your formation documents (e.g., Articles of Incorporation or Certificate of Good Standing) from the Colorado Secretary of State.
COMMON MISTAKE: Using a DBA/trade name or an abbreviated version of the legal name, which causes a mismatch with state records and triggers a rejection.
Enter your official business structure, such as 'LLC', 'Corporation', 'Sole Proprietorship', or 'Partnership', exactly as it is registered with the Colorado Secretary of State.
COMMON MISTAKE: Entering informal descriptions like 'family business' or using an abbreviation not recognized by the state (e.g., 'Ltd.' instead of 'LLC').
Select the type of identification number you will provide: 'EIN' (Employer Identification Number) for most businesses, or 'SSN' (Social Security Number) for a sole proprietorship with no employees.
COMMON MISTAKE: Selecting 'EIN' when you should use 'SSN' (or vice versa), which creates a data conflict with the IRS and state records.
Enter your 9-digit Employer Identification Number (EIN) issued by the IRS in the format XX-XXXXXXX, without any spaces.
COMMON MISTAKE: Omitting the dash, adding extra characters, or using a personal Social Security Number when an EIN is required for the business entity.
If you are a sole proprietor filing under your SSN, enter your 9-digit Social Security Number in the format XXX-XX-XXXX; this field is typically left blank if you are using an EIN.
COMMON MISTAKE: Entering an SSN in this field when the 'Tax Identifier Type' is selected as 'EIN', creating a contradictory application that will be rejected for verification failure.
Enter the full legal name (first, middle initial if applicable, and last name) of the primary owner or managing member responsible for tax filings.
COMMON MISTAKE: Using a nickname or a title like 'President' instead of the individual's legal name, which fails identity verification checks.
Enter the individual's official role in the business, such as 'Owner', 'Managing Member', 'President', or 'CEO'.
Enter a direct, working phone number for the listed owner/manager, including area code, in a standard 10-digit format (e.g., 303-555-0123).
COMMON MISTAKE: Providing a generic business line that routes to a menu or voicemail, which can delay verification if the Colorado Department of Revenue needs to contact you directly.
Enter a valid, frequently monitored email address for the owner/manager; this is where your sales tax account login and official notices will be sent.
COMMON MISTAKE: Using an outdated or shared/info@ email address that may miss critical compliance alerts or account setup instructions from the state.
Enter the complete physical street address of your business location in Aurora, including suite or unit number if applicable; this must be a valid, deliverable address, not a P.O. Box.
COMMON MISTAKE: Entering a mailing address, P.O. Box, or home address (if different from the business location), which fails the physical presence verification required for local tax jurisdiction assignment.
ApronPrep auto-fills 18 of 22 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Entering a mailing address or a parent company's address instead of the exact physical street address of the Aurora restaurant. The Colorado Department of Revenue uses this to assign your specific local tax jurisdictions (like Aurora's 3.75% city sales tax and any relevant RTD/Metro District taxes). An incorrect address leads to assignment of wrong tax rates, causing underpayment penalties and a complex amendment process that adds 2–3 weeks to correct. Verify the address matches your lease or property deed exactly.
Selecting a generic NAICS code like '722511' (Full-Service Restaurants) without specifying if you serve alcohol for on-premise consumption. In Aurora, this distinction impacts tax obligations and local licensing. Using the wrong code can trigger a manual review by the Department of Revenue, delaying your account setup by 1–2 weeks. Use code '722511' for food service, and be prepared to separately apply for a liquor license if applicable.
Providing a 'Doing Business As' (DBA) name on the registration that doesn't perfectly match the legal name on file with the Colorado Secretary of State. Discrepancies between your SOS registration and Revenue application cause immediate rejection. For example, if SOS lists 'ABC Foods LLC' but you apply as 'ABC Bistro,' the application will be stalled. This mistake adds 10–14 days to resolve. Pull your exact legal entity name directly from your Colorado Secretary of State business record.
ApronPrep auto-fills 18 of 22 fields from one compliance interview.
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| City | Fee Range | Timeline |
|---|---|---|
| Aurora | ||
| Colorado Springs | ||
| Denver |
Collect your business's federal Employer Identification Number (EIN) from the IRS, your Articles of Organization or Incorporation, and the start date of your first taxable sale in Colorado. You'll also need your business's physical and mailing addresses, NAICS code, and banking information for the Department of Revenue's direct deposit system. Not having your official EIN confirmation letter from the IRS is the most common reason applicants can't finish this step.
Complete and submit the CR-100 application through the Colorado Department of Revenue's Revenue Online portal. This is the state's standard application for all tax accounts. You must select "Sales Tax" as one of your account types and specify your business location is in Aurora. The form has 58 fields — ApronPrep auto-fills 47 of them using your business profile. Errors in the NAICS code or estimated monthly sales figures frequently trigger manual review.
After submission, the Colorado Department of Revenue reviews your application, which typically involves a verification of your business entity with the Secretary of State. They will issue your Sales Tax License number and set up your filing frequency (monthly, quarterly, or annually) based on your reported estimated tax liability. This step has no direct action required from you unless the department requests clarification, which can add 1-2 weeks if needed.
Applications go to the Colorado department of revenue. Local procedures and fees may vary — select your city below.
This is one of 13 requirements for opening a restaurant in Colorado.
federal
local
federal
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing time varies significantly, from a few days to several weeks, according to the Colorado Department of Revenue (CDOR). Approval depends on your application's completeness and the CDOR's current processing volume. Contact the CDOR directly for the most current timeline estimate for your specific filing.
The state government filing fee for a Sales Tax License (also known as a Retail Sales Tax License) is $0. There is no charge to register your business for sales tax collection purposes with the CDOR. Not legal advice — verify with the Colorado Department of Revenue.
No, your existing Colorado Sales Tax License is tied to your original business location and legal structure. You must file a new registration application with the CDOR for the new address. This process is separate from updating your local City Business License/Registration with Aurora, which you must also complete after the state approval.
The Colorado Sales Tax License itself does not have a periodic renewal requirement; it remains active until you close your business. However, you must file periodic sales tax returns (monthly, quarterly, or annually) and pay any taxes due. Failure to file returns can result in the CDOR revoking your license.
The CDOR does not conduct a physical inspection for sales tax registration. Your application is a financial and administrative review. Other local permits, like a Certificate of Occupancy, require a building inspection, but sales tax registration is purely a state-level paperwork process to establish your tax account.
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Colorado specifically, we have analyzed compliance dossiers for 3 cities (Aurora, Colorado Springs, Denver), generating Rich FILs (Form Intelligence Layers) with 22 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
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