Out-of-State Business with Sales in FM

Details


Those businesses whose main office / warehouse is located outside the City limits of Fort Morgan, but have sales to businesses inside the City limits of Fort Morgan, must obtain a State of Colorado sales tax license, but do not need to obtain a City of Fort Morgan sales tax license. They must collect State and City sales taxes, but they simply pay them to the State of Colorado, Department of Revenue along with State Form DR 0100.

Recap - No Physical Business Location in Fort Morgan City Limits


  • Obtain State of Colorado sales tax license (on State Form CR 0100)
  • Make sales in City of Fort Morgan
  • Pay State and City taxes to State of Colorado, Department of Revenue (on State Form DR 0100) (Fort Morgan is a "state-collected city")