Form CR0100AP "Colorado Sales Tax Withholding Account Application" - Colorado

What Is Form CR0100AP?

This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 6, 2018;
  • The latest edition provided by the Colorado Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CR0100AP by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue.

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Download Form CR0100AP "Colorado Sales Tax Withholding Account Application" - Colorado

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CR 0100AP (07/06/18)
COLORADO DEPARTMENT OF REVENUE
Registration Center Section
PO Box 17087
Denver CO 80217-0087
Colorado Sales Tax
Withholding Account Application
You can now apply online, see page 3 for more information. If applying by paper, read the instructions (on page 4) before completing this form.
A
1. Reason for Filing This Application — Required
Original Application
Change of Ownership
Additional Location
Do you have a Department of Revenue Account Number?
If Yes, Account Number
Yes
No
2. Indicate Type of Organization. If you are not an individual you must have a FEIN number.
Individual
Limited Liability Company (LLC)
Corporation/‘S’ Corp.
Government
General Partnership
Limited Liability Partnership (LLP)
Association
Joint Venture
Limited Partnership
Limited Liability Limited Partnership (LLLP)
Estate/Trust
Non–Profit (Charitable)
1a. Last Name or Business Name
First Name
Middle initial
B
1b. Proof of Identification (Requirements – See page 4)
2a. Trade Name/ Doing Business As (If applicable, and for informational purposes only) 2b. FEIN (required)
2c.SSN
Physical Place of Business
3a. Principal Address (A Colorado address is required if a location in the state)
City
State
Zip
3b. County
3c. If business is within limits of a city, what city? 3d. Phone Number
(
)
Mailing address — enter mailing address here if different than the physical address
4a. Last Name or Business Name
First Name
Middle Initial 4b. Phone Number
(
)
4c. Mailing Address
City
State
Zip
5. List specific products ( you must list the products you sell) and/or services you provide and Explain In Detail
in section 5a. below.
Yes
No
Do you sell alcohol?
Do you rent out items for 30 days or less?
Yes
No
Do you sell tobacco products?
Yes
No
Do you sell Prepaid Wireless?
Yes
No
Is your business in a special taxing district?
Do you sell medical marijuana?
Yes
No
Yes
No
No
Do you rent motor vehicles for 30 days or less?
Yes
Do you sell adult usage marijuana?
Yes
No
5a. List specific products and/or services you provide and Explain In Detail
6a. Owner/Partner/ Corp. Officer Last Name
Owner/Partner/ Corp. Officer First Name
Middle
Initial
6b. Title
6c. FEIN
6d. SSN
6e. Phone Number
(
)
6f. Address
City
State
Zip
7a. Owner/Partner/ Corp. Officer Last Name
Owner/Partner/ Corp. Officer First Name
Middle
Initial
7b. Title
7c. FEIN
7d. SSN
7e. Phone Number
(
)
7f. Address
City
State
Zip
(Form continued on page 2)
1
CR 0100AP (07/06/18)
COLORADO DEPARTMENT OF REVENUE
Registration Center Section
PO Box 17087
Denver CO 80217-0087
Colorado Sales Tax
Withholding Account Application
You can now apply online, see page 3 for more information. If applying by paper, read the instructions (on page 4) before completing this form.
A
1. Reason for Filing This Application — Required
Original Application
Change of Ownership
Additional Location
Do you have a Department of Revenue Account Number?
If Yes, Account Number
Yes
No
2. Indicate Type of Organization. If you are not an individual you must have a FEIN number.
Individual
Limited Liability Company (LLC)
Corporation/‘S’ Corp.
Government
General Partnership
Limited Liability Partnership (LLP)
Association
Joint Venture
Limited Partnership
Limited Liability Limited Partnership (LLLP)
Estate/Trust
Non–Profit (Charitable)
1a. Last Name or Business Name
First Name
Middle initial
B
1b. Proof of Identification (Requirements – See page 4)
2a. Trade Name/ Doing Business As (If applicable, and for informational purposes only) 2b. FEIN (required)
2c.SSN
Physical Place of Business
3a. Principal Address (A Colorado address is required if a location in the state)
City
State
Zip
3b. County
3c. If business is within limits of a city, what city? 3d. Phone Number
(
)
Mailing address — enter mailing address here if different than the physical address
4a. Last Name or Business Name
First Name
Middle Initial 4b. Phone Number
(
)
4c. Mailing Address
City
State
Zip
5. List specific products ( you must list the products you sell) and/or services you provide and Explain In Detail
in section 5a. below.
Yes
No
Do you sell alcohol?
Do you rent out items for 30 days or less?
Yes
No
Do you sell tobacco products?
Yes
No
Do you sell Prepaid Wireless?
Yes
No
Is your business in a special taxing district?
Do you sell medical marijuana?
Yes
No
Yes
No
No
Do you rent motor vehicles for 30 days or less?
Yes
Do you sell adult usage marijuana?
Yes
No
5a. List specific products and/or services you provide and Explain In Detail
6a. Owner/Partner/ Corp. Officer Last Name
Owner/Partner/ Corp. Officer First Name
Middle
Initial
6b. Title
6c. FEIN
6d. SSN
6e. Phone Number
(
)
6f. Address
City
State
Zip
7a. Owner/Partner/ Corp. Officer Last Name
Owner/Partner/ Corp. Officer First Name
Middle
Initial
7b. Title
7c. FEIN
7d. SSN
7e. Phone Number
(
)
7f. Address
City
State
Zip
(Form continued on page 2)
1
If you acquired the business in whole or in part, complete the following:
8a. Prior Last Name or Business Name
First Name
Middle
8b.Date of Acquisition
(MM/DD/YY)
Initial
8c. Address
City
State
Zip
C
1. If seasonal, mark each business month:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
2a. Filing Frequency: If sales tax is collected:
2b. First Day of Sales
(MM/DD/YY)
$15.00/ month or less — Annually
Under $300/ month — Quarterly
$300/ month or more — Monthly
Wholesale Only — Annually
Revenue Registration Account Number
(Dept. Use Only)
3. Indicate which applies to you:
Retail-Sales
Wholesaler
Charitable
Retailers-Use
(Withholding of $50,000 plus see Section D page 6) 2.
1. Filing frequency If wage withholding amount is W2
W2 Withholding
D
$1 – $6,999/Year — Quarterly
$7,000 – $49,999/ Year — Monthly
$50,000 +/ Year — Weekly
1099 Withholding
1a. Filing frequency If wage withholding amount is 1099
(Withholding of $50,000 plus see Section D page 6) 2a.
$1 – $6,999/Year — Quarterly
$7,000 – $49,999/ Year — Monthly
$50,000 +/ Year — Weekly
Oil/Gas Withholding
3a. First Day of Payroll, if applicable
3b. Payroll Records Phone Number
(MM/DD/YY)
(
)
Fees
Period Covered
(see fees on page 3)
From
To
MM/YY
MM/YY
(0020-810)
State Sales Tax Deposit
(355) $
0 0
MM/YY
MM/YY
12/
(0080-750)
Sales Tax License
(999) $
0 0
MM/YY
MM/YY
E
12/
(999) $
(0100-750)
Wholesale License
0 0
MM/YY
MM/YY
(1000-750)
Wage W2 Withholding
(999) $
0 0
MM/YY
MM/YY
(1020-750)
1099 Withholding
(999) $
0 0
MM/YY
MM/YY
12/
(0160-750)
Charitable License
(999) $
0 0
Mail to and Make Checks Payable to:
Colorado Department of Revenue,
PO Box 17087
Amount Owed $
.00
Denver, CO 80217-0087
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will
not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
I declare under penalty of perjury in the second degree that the statements made in this application are
F
true and complete to the best of my knowledge.
Signature of Owner, Partner, or Corporate Officer Required
Title
Date
(MM/DD/YY)
(See fees and additional information on page 3)
2
Fee Schedule
• Trade name registration:
• Unemployment insurance:
Trade name registrations must be done with the
Colorado unemployment insurance tax is administered by
Colorado Secretary of State.
the Colorado Department of Labor and Employment.
• Wholesale and retail license
If first day of sales is:
January to June even–numbered years 2014, 2016, 2018
$ 16.00
July to December even–numbered years 2014, 2016, 2018
$12.00
January to June odd–numbered years 2013, 2015, 2017
$ 8.00
July to December odd–numbered years 2013, 2015, 2017
$   4.00
• Charitable License
$ 8.00
A deposit is required on a retail sales tax license only
$50.00
(The retailers use tax license does not require a $50 deposit or a $16 license fee.)
Fee Notes
• For single and multiple event licenses complete the DR 0589
• The $50 deposit will be refunded automatically after a
“Sales Tax Special Event Application.”
business has collected and paid $50 in state sales taxes.
Do Not deduct the deposit on your sales tax return. The
• All licenses except the single event license are valid through
deposit is only required on a business first location.
December 31 of each odd–numbered year.
• There is no charge for a multiple or single event license If a
If you have any questions, visit Colorado.gov/Tax or call
business has a current wholesale or retail sales tax license.
303-238-SERV(7378)
Instructions:
Go to page 4 for additional information.
1. Apply Online and Save Time!
Complete the form and make a copy for your records
Visit mybiz.colorado.gov to register through MyBizColorado
before mailing the original to the Department of Revenue
and receive your license number the same day. A license
at the following address. Allow four to six weeks for
will be mailed to you after any fees have been posted to your
processing.
account. Allow 2 to 3 weeks to receive your paper license. If
Colorado Department of Revenue
you are unable to register online, see the instructions below.
Registration Center Section
PO Box 17087
2. Mailing the CR 0100AP to the Department of
Denver, CO 80217-0087
Revenue:
Download the form from the department’s Taxation
3. Visiting a walk-in service center:
Website at Colorado.gov/Tax
Bring two copies of the completed CR 0100AP Colorado
Sales Tax Withholding Account Application to a service
center listed on this form. You will receive your account
number and a temporary license immediately.
For walk-in service, please bring two copies of the completed form to:
Denver Service Center
Pueblo Service Center
Fort Collins Regional Service Center
1375 Sherman St.
827 W. 4th St., Suite A
3030 S. College Ave.
Denver CO 80261
Pueblo CO 81003
Fort Collins CO 80525
Colorado Springs Service Center
Grand Junction Service Center
2447 N. Union Blvd.
222 S. 6th St., Room 208
Colorado Springs CO 80909
Grand Junction CO 81501
Taxpayer ID Requirements:
All walk-in and mail-in business and individual applications for a Sales/Use, 1099, or W2 Wage Withholding account with
the Colorado Department of Revenue must provide valid proof of identification at the time of application. Valid proof includes
a legible copy of a Colorado Driver’s License, Colorado Identification Card, United States Passport, Resident Alien Card
(including eligibility for employment). United States Naturalization papers, and/or Military Identification Card.
If applicant is from another state, a valid driver’s license or other picture ID from that state is required.
3
Instructions For The Colorado Sales Tax
CR 0100AP (07/06/18)
Withholding Account Application • Form CR 0100AP
General Information
Section A
The CR 0100AP is used to open a sales tax, retailer's use,
Box 1. Reasons for filing this application.
W-2 withholding, 1099 withholding or an oil/gas withholding
• Original Application. A new (start-up) business.
account or to add an additional location to an existing account.
• Change of ownership. An existing business that changes
Please complete all areas of the sections indicated below
its legal structure. Does not include changes of stockholders
for the account type(s) you need. Colorado Department of
of corporations and members in limited liability companies.
Revenue (DOR) forms and publications referenced in this
• Additional Location. The business already has a Colorado
document are available on the DOR taxation website at
account number but is adding a new business location.
Colorado.gov/Tax (If you obtain this form from our website,
the department will need two copies of the completed form).
• Do you have a Department of Revenue Account
Number? If your business or organization currently has
• To apply for a state sales tax license, complete sections
A,B,C,E and F.
a Department of Revenue account number, enter it here.
A sales tax deposit is required on a business's first retail
• To apply for a withholding account complete sections A, B, D,
sales tax location only as long as each additional location
and F. Complete both sections if you require both licenses.
uses the same account number.
• To e l e c t r o n i c a l l y o p e n a n a c c o u n t , g o t o
MyBizColorado, at mybiz.colorado.gov
Box 2. Type of Organization. Check the box that indicates
the legal structure for your business/organization.
Refer to the following definitions.
Note: Married couples must register as a general
• W-2 Withholding. Employers are required to withhold state
income tax from all employees in Colorado.
partnership if both spouses are owners of the business.
• 1099 Withholding. Payers who withhold tax on Colorado
income reported on 1099 forms. (example: contract labor)
Section B
• Oil and Gas Withholding. Every producer of crude
Line 1a. Taxpayer Name. The name should be typed/printed
oil, natural gas, or oil shale shall withhold one
as follows:
percent from the amount owed to any person owning
• Individual (sole proprietorship). Last name, first name,
a working interest, a royalty interest, a production
and middle name or initial.
payment or any interest in carbon dioxide or oil and gas
• General Partnership, Association or Joint Venture. The
production in Colorado. No withholding is required from
last name, first name, and middle initial of two principal
payments made to Colorado or the U.S. Government
partners. If there are additional partners, attach a separate
(see Department of Revenue publication FYI Withholding 4).
sheet.
• Trade Names are registered with the Colorado Secretary of
• Corporation, Limited Partnership, Limited Liability
State. A trade name is not required to obtain a tax account.
Company (LLC), Limited Liability Partnership (LLP), or
• State Sales Tax License. A state sales tax license is
Limited Liability Limited Partnership (LLLP). The legal
required of ALL businesses that sell tangible personal
name of the business must be the same as filed with the
property in Colorado, regardless of whether the sale is retail
Colorado Secretary of State.
or wholesale.
• Government. Enter the legal name of the government
• State and Local Sales. Colorado has a 2.9 percent sales
agency.
tax. Additionally, many cities and counties impose their own
• Non-Profit. Enter the name of the non-profit Organization.
local sales tax on purchases and transactions within their
boundaries.
L i n e 1 b . P r o o f o f I d e n t i f i c a t i o n / Ta x p a y e r I D
Requirements: All walk-in and mail-in business and
For a complete listing of all applicable tax rates and
individual applicants for a sales/use tax or withholding
exemption information, please see "Colorado Sales/Use
account with the Colorado Department of Revenue must
Tax Rates " (DR 1002) on our Web site at Colorado.gov/Tax
provide valid proof of identification at the time of application.
The DR 1002 is revised in January and July each year.
Valid proof includes a legible copy of a Colorado Driver's
You may also visit Colorado.gov/RevenueOnline to find tax
License, Colorado Identification Card, United States
rates by city, county and business account number through
Passport, Resident Alien Card (indicating eligibility for
Revenue Online.
employment), United States Naturalization papers, and/or
Due to the complexities surrounding the laws on the collection
Military Identification Card. If the applicant is from another
and remittance of sales/use taxes in Colorado, it is advised that
state, a valid driver's license or other picture ID from that
you attend a live class offered or take an online tax class offered
state is required. Do not enter a social security number
by the department after opening your business and/or obtaining
here. Couriers must bring in a photo copy of the valid ID
a sales tax license. Visit Colorado.gov/pacific/tax/education for
attached to the application.
class schedule and registration.
4
Line 2a. Trade Name/Doing Business As. If the taxpayer
Additional space is provided on page 1, part B, 5a. Mark the
will be doing business under any name other than the name
following on the form:
on Line 1, the “trade name” should be typed/printed here.
Is your business in a special taxing district?
Yes
No
Trade names must be registered with the Colorado Secretary
Do you rent out items for 30 days or less?
Yes
No
of State.
Do you sell alcohol?
Yes
No
Do you rent motor vehicles for 30 days or less?
Yes
No
Line 2b. Federal Employer Identification Number (FEIN).
Do you sell prepaid wireless?
Yes
No
An FEIN is required to open a new account with the Colorado
Do you sell tobacco products?
Yes
No
Department of Revenue. FEINs are issued by the Internal
Do you sell medical marijuana?
Yes
No
Revenue Service, irs.gov. Individuals (Sole Proprietors) can
Do you sell adult usage marijuana?
Yes
No
use their social security numbers. All other entities must have
a FEIN number.
Lines 6a through 7f. Owner/Partner/Corp. Officer. All
Line 2c. Social Security Number (SSN). Enter the Social
organizations, including sole proprietors, must complete
Security number of the owner if this is an application for an
these lines. Type/print the name, title, FEIN (Federal
individual (Sole Proprietor). If the Sole Proprietor has an FEIN
Employer Identification Number), social security number,
number, complete Line 2b.
and home address of each individual, partner, corporate
officer or member. If there are more than two owners, attach
Line 3a. Principal Place of Business. This is the address
a separate sheet and provide the same information for
of the organization's/entity's principle place of business in
additional owners. For a partnership between corporations
Colorado. Do Not use a post office box. If you do not have a
or limited liability companies, list each legal name, address,
physical location in Colorado, type/print a brief explanation
and FEIN separately.
(e.g., sales representative only). If the principal place of
business is a rental property (example: condo, apartment, or
Lines 8a through 8c. Prior Taxpayer Name. If you
townhouse), list the address of the rental unit. The leasing
purchased the business, enter the information about the
company or manager should be at the mailing address.
previous taxpayer and the date you acquired the business.
Enter the prior taxpayer’s Federal Employer Identification
• If the application is for a Retailers Use account, use the
principal place of business in your state.
Number (FEIN).
• If a business will be operating from variable locations, enter
Section C—Sales Tax
“Mobile.”
Box 1. Seasonal Businesses. If your business sells a
• For sales tax purposes only, if a business will have multiple
fixed locations, a separate application must be filed for each
product only during certain months each year, mark the
location.
months of sales. You must file a separate sales tax return
for each month.
Line 3b. Enter the county in which your principal place
of business is located. If you are not sure which county,
Box 2a. Filing Frequency.
refer to the DR 1002 available on the department’s Web site
If you are a retail business and collect an amount of $15
at Colorado.gov/Tax under “Forms."
or less in tax each month, you may file annually.
Line 3c. Enter the city in which your principal place of
• If you are a retail business and collect less than $300 in
business is located.
tax each month, you must file a return each quarter.
Line 3d. Enter the telephone number for your business.
• If you collect $300 or more in tax each month, you must
Line 4a. Name. If you want mail sent to an individual or in
file monthly.
care of (c/o), enter the name of the person here.
• Businesses that pay more than $75,000 per year in state
sales tax must pay by Electronic Funds Transfer (EFT).
Line 4b. Telephone. Enter the telephone number for the
You must complete the form DR 5785 to set up your EFT
mailing address.
payment accounts with the department. See e-Payment
Line 4c. Mailing Address. Enter the street address, city,
Options at Colorado.gov/Tax
state and zip code where the business or organization will
• Wholesale businesses with a sales tax liability of $180 per
receive mail from the department.
year or less can file annually. If sales tax liability exceeds
Line 5. List Specific products and/or Services you provide
$180 per year, a retail sales tax license is required.
and explain in detail. Write a brief description of products,
Box 2b. First Day of Sales. Enter the date you will begin
services and/or function of the business/organization. The
sales. Note: You are advised to use an earlier date so that you
information you provide will help us determine the appropriate
can use your sales tax license to purchase items tax-exempt
North American Industry Classification System (NAICS) code
for resale. However, sales tax returns are due effective the
for your business.It will also help us get tax information and
date that you report in this box.
updates to you, depending on your business type.
5
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