{ "batch": "284-colorado-business-and-tax-for-creators", "articles": [ { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_anchor", "category": "Business", "title": "Colorado Department of Revenue and Secretary of State: anchor", "summary": "Colorado's revenue department and secretary of state maintain official websites for tax and business registration information", "body": "Colorado's revenue department and secretary of state maintain official websites for tax and business registration information\n\nWhat Colorado Department of Revenue actually says:\n\n“Department of Revenue - Taxation”\n\nNote: Anchor record naming both Colorado DOR (tax.colorado.gov) and SOS (coloradosos.gov) as primary sources", "source_type": "official", "source_link": "https://tax.colorado.gov/", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "Department of Revenue - Taxation", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado Department of Revenue and Secretary of State", "topic": "anchor", "applies_to_country": "*", "tags": { "lane": "any", "stage": "choosing", "region": [ "us-co" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_income_tax_exists", "category": "Business", "title": "Money.tax", "summary": "Colorado levies a personal income tax on self-employment income at a flat rate", "body": "Colorado levies a personal income tax on self-employment income at a flat rate\n\nWhat Colorado Department of Revenue actually says:\n\n“The tax rate for 2022, 2023, and 2025 is 4.4%. For tax year 2024, the tax rate was temporarily reduced to 4.25%.”\n\nNote: Colorado income tax is calculated as a percentage of Colorado taxable income. Self-employment income is taxable as part of federal taxable income modified by Colorado additions and subtractions", "source_type": "official", "source_link": "https://tax.colorado.gov/colorado-individual-income-tax-glossary", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "The tax rate for 2022, 2023, and 2025 is 4.4%. For tax year 2024, the tax rate was temporarily reduced to 4.25%.", "volatility": "medium", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado personal income tax on self-employment income", "topic": "Money.tax", "applies_to_country": "US", "applies_to_scope": "Colorado has a state income tax; the rate is 4.4% for tax years 2022, 2023, and 2025; temporarily reduced to 4.25% for t", "tags": { "lane": "any", "stage": "running", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_income_tax_filing", "category": "Business", "title": "Money.tax", "summary": "You must file a Colorado income tax return if you are a resident or have Colorado source income AND are required to file a federal return or owe Colorado tax", "body": "You must file a Colorado income tax return if you are a resident or have Colorado source income AND are required to file a federal return or owe Colorado tax\n\nWhat Colorado Department of Revenue actually says:\n\n“You must file a Colorado income tax return if during the year you were: A full-year resident of Colorado, or A part-year resident of Colorado with taxable income during that part of the year you were a resident, or A nonresident of Colorado with Colorado source income, AND You are required to file a federal income tax return, or You have a Colorado income tax liability for the year.”\n\nNote: A sole proprietor earning income from Colorado sources must file if they meet the filing threshold", "source_type": "official", "source_link": "https://tax.colorado.gov/individual-income-tax-filing-requirements", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "You must file a Colorado income tax return if during the year you were: A full-year resident of Colorado, or A part-year resident of Colorado with taxable income during that part of the year you were a resident, or A nonresident of Colorado with Colorado source income, AND You are required to file a federal income tax return, or You have a Colorado income tax liability for the year.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado income tax filing requirement for self-employed", "topic": "Money.tax", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_sales_tax_permit", "category": "Business", "title": "Money.tax", "summary": "Colorado requires a sales tax license for sellers of tangible personal property; services are not subject to sales tax", "body": "Colorado requires a sales tax license for sellers of tangible personal property; services are not subject to sales tax\n\nWhat Colorado Department of Revenue actually says:\n\n“In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.”\n\nNote: Most Colorado sales tax license types are valid for a two-year period and expire at the end of each odd-numbered year. The license is obtained via Form 0100", "source_type": "official", "source_link": "https://tax.colorado.gov/how-to-apply-for-a-colorado-sales-tax-license", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado sales tax license requirement", "topic": "Money.tax", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_digital_goods_taxability", "category": "Business", "title": "Colorado digital goods and subscription taxability: Money.tax", "summary": "Colorado's sales tax statute does not explicitly address digital goods or subscriptions in the department's guidance pages reviewed", "body": "Colorado's sales tax statute does not explicitly address digital goods or subscriptions in the department's guidance pages reviewed\n\nWhat Colorado Department of Revenue actually says:\n\n“In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.”\n\nNote: Could not verify whether digital goods or subscriptions are taxable from the pages read. The DOR page distinguishes services (not taxable) from tangible personal property (taxable) but does not explicitly address digital goods. A could_not_verify entry is warranted: searched the Sales & Use Tax main page, the license application page, the Consumer Use Tax page, the Marketplaces page, and the Colorado Revised Statutes index via lawsource_law_search_code for 'digital goods sales tax', 'subscription sales tax', and 'tangible personal property sales tax permit' — none returned a definitive provision on digital goods taxation", "source_type": "official", "source_link": "https://tax.colorado.gov/sales-use-tax", "last_verified": "2026-09-24", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.", "volatility": "medium", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado digital goods and subscription taxability", "topic": "Money.tax", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_physical_goods_taxable", "category": "Business", "title": "Money.tax", "summary": "Shipped physical goods (tangible personal property) are subject to Colorado sales and use tax; the seller must collect tax if they have a sales tax license", "body": "Shipped physical goods (tangible personal property) are subject to Colorado sales and use tax; the seller must collect tax if they have a sales tax license\n\nWhat Colorado Department of Revenue actually says:\n\n“In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.”\n\nNote: The combined rate varies by jurisdiction (state + county + city + special district). The GIS lookup tool at salestaxlookup.colorado.gov provides the exact rate for a given address", "source_type": "official", "source_link": "https://tax.colorado.gov/sales-use-tax", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado sales tax on shipped physical goods", "topic": "Money.tax", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_combined_rate", "category": "Business", "title": "Money.tax", "summary": "Colorado's combined sales tax rate varies by jurisdiction and must be computed by adding all applicable taxes", "body": "Colorado's combined sales tax rate varies by jurisdiction and must be computed by adding all applicable taxes\n\nWhat Colorado Department of Revenue actually says:\n\n“The DR 1002 lists Colorado sales and use tax rates throughout the state. The total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction.”\n\nNote: The DR 1002 publication provides rates but the page reviewed does not list a specific combined rate; the GIS lookup tool at salestaxlookup.colorado.gov determines the exact rate by address. Year not stated on the page — could_not_verify", "source_type": "official", "source_link": "https://tax.colorado.gov/how-to-look-up-sales-use-tax-rates", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Department of Revenue", "evidence_quote": "The DR 1002 lists Colorado sales and use tax rates throughout the state. The total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado combined sales tax rate", "topic": "Money.tax", "applies_to_country": "US", "applies_to_scope": "The state-level rate is not stated on the pages read; the total rate depends on the specific city, county, and special d", "tags": { "lane": "any", "stage": "running", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_trade_name_fee", "category": "Business", "title": "Colorado trade name (DBA/assumed name) filing fee: Money.fees", "summary": "Colorado charges a fee to file a Statement of Trade Name (DBA)", "body": "Colorado charges a fee to file a Statement of Trade Name (DBA)\n\nWhat Colorado Secretary of State actually says:\n\n“Trade Name Statement $20.00 (Online fee)”\n\nNote: Trade Name Renewal fee is $5.00. A sole proprietorship files a Trade Name Statement; no separate sole proprietorship formation fee exists beyond the trade name filing", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/info_center/fees/business.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "Trade Name Statement $20.00 (Online fee)", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado trade name (DBA/assumed name) filing fee", "topic": "Money.fees", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_llc_fee", "category": "Business", "title": "Colorado LLC formation fee: Money.fees", "summary": "Colorado charges a fee to file Articles of Organization for a limited liability company", "body": "Colorado charges a fee to file Articles of Organization for a limited liability company\n\nWhat Colorado Secretary of State actually says:\n\n“Limited liability company Articles of Organization $50.00 (Online fee)”\n\nNote: LLC Annual Report fee is $25.00. The fee schedule states 'Revised July 1, 2024 - Subject to change without notice'", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/info_center/fees/business.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "Limited liability company Articles of Organization $50.00 (Online fee)", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado LLC formation fee", "topic": "Money.fees", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_periodic_report", "category": "Business", "title": "Colorado LLC periodic report fee and deadline: Money.tax", "summary": "Colorado requires LLCs to file a periodic report with a $25.00 fee", "body": "Colorado requires LLCs to file a periodic report with a $25.00 fee\n\nWhat Colorado Secretary of State actually says:\n\n“Periodic Report $25.00 (Online fee)”\n\nNote: The fee schedule does not state the periodic report deadline on the page read. Could not verify the deadline from the source", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/info_center/fees/business.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "Periodic Report $25.00 (Online fee)", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado LLC periodic report fee and deadline", "topic": "Money.tax", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us-co" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_privacy_dba", "category": "Business", "title": "[Unverified - being checked] Colorado trade name public register and personal information: Safety.privacy", "summary": "[Unverified - being checked] Colorado's trade name filings are part of the public business record; personal identifying information removal is available by filing a Statement of Removal", "body": "Colorado's trade name filings are part of the public business record; personal identifying information removal is available by filing a Statement of Removal\n\nWhat Colorado Secretary of State actually says:\n\n“Information that is provided or attached to a document by the filer is stored in the public records of the Secretary of State's office exactly as submitted. The content of the information provided is the responsibility of the filer.”\n\nNote: PII includes social security number, PIN, password, date of birth. A Statement of Removal of Personal Identifying Information (PDF) can be mailed to have info redacted. Trade name filings create a public record. The searchable business database is at coloradosos.gov/biz/BusinessEntityCriteriaExt.do", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/business/FAQ.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "Information that is provided or attached to a document by the filer is stored in the public records of the Secretary of State's office exactly as submitted. The content of the information provided is the responsibility of the filer.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado trade name public register and personal information", "topic": "Safety.privacy", "applies_to_country": "US", "tags": { "lane": "any", "stage": "trouble", "region": [ "us-co" ], "platform": "any", "topic": [ "safety.privacy" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261023-202009Z" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_privacy_llc", "category": "Business", "title": "[Unverified - being checked] Colorado LLC public register and personal information: Safety.privacy", "summary": "[Unverified - being checked] Colorado LLC filings are part of the public business record; a registered agent may be used instead of a personal home address", "body": "Colorado LLC filings are part of the public business record; a registered agent may be used instead of a personal home address\n\nWhat Colorado Secretary of State actually says:\n\n“The registered agent can be either an individual or an entity. An individual: Must be over the age of 18. Must have either their primary residence in Colorado (i.e., they must live in Colorado) or a usual place of business in Colorado.”\n\nNote: A commercial registered agent with a Colorado address may be appointed. The registered agent must have a physical street address in Colorado — commercial or P.O. Box addresses cannot be used as the registered agent's physical street address. The business database search is public at coloradosos.gov/biz/BusinessEntityCriteriaExt.do", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/business/FAQ.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "The registered agent can be either an individual or an entity. An individual: Must be over the age of 18. Must have either their primary residence in Colorado (i.e., they must live in Colorado) or a usual place of business in Colorado.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado LLC public register and personal information", "topic": "Safety.privacy", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "safety.privacy" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261023-202009Z" } }, { "id": "learn_r284_colorado_business_and_tax_for_creators_colorado_business_license", "category": "Business", "title": "Colorado home-based business license requirement: Access.signup", "summary": "Colorado does not issue a general state business license; licensing requirements depend on the type of business and local jurisdiction", "body": "Colorado does not issue a general state business license; licensing requirements depend on the type of business and local jurisdiction\n\nWhat Colorado Secretary of State actually says:\n\n“Once you have filed your business with the Secretary of State's office, you may need to research federal, state, county, and government licensing requirements. Some licenses are issued at the Colorado Department of Regulatory Agencies (DORA) depending on the type of business you are conducting. Other licenses are issued through local city or county offices.”\n\nNote: The Colorado Small Business Development Center (SBDC) offers information about forming, licensing, and funding a business. Contact sbdc@state.co.us or 303-860-5881. MyBizColorado (mybiz.colorado.gov) can start online registration with other Colorado state agencies", "source_type": "official", "source_link": "https://www.coloradosos.gov/pubs/business/FAQ.html", "last_verified": "2026-09-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Colorado Secretary of State", "evidence_quote": "Once you have filed your business with the Secretary of State's office, you may need to research federal, state, county, and government licensing requirements. Some licenses are issued at the Colorado Department of Regulatory Agencies (DORA) depending on the type of business you are conducting. Other licenses are issued through local city or county offices.", "volatility": "low", "from_batch": "284-colorado-business-and-tax-for-creators", "subject": "Colorado home-based business license requirement", "topic": "Access.signup", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-co" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } } ] }