CO Colorado nexus threshold
Colorado nexus threshold: $100,000 in sales only
Included transactions:
- Retail sales of tangible personal property delivered into the state
- Commodities delivered into the state
- Services delivered into the state
- Exempt sales
- Exempt services
Excluded transactions:
- Exempt wholesale
Effective date:
December 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 or 200 transactions prior to April 14, 2019
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