Sales Tax Requirements for Medical Marijuana Businesses
Sales Tax Requirements for
Medical Marijuana Businesses
This flowchart provides guidance on the sales tax license requirements
after MED license issuance.
Colorado state sales tax licenses are issued with a 12 digit number. The account is identified by the
first 8 digits of the sales tax license number, the last 4 digits of the sales tax license indicate the site.
Account = XXXXXXXX - NNNN = Site
The ¡°Sales Tax Requirements for Retail Marijuana Businesses¡±, page 3, should be referenced for businesses selling both Medical and Retail Marijuana.
STATE SALES
TAX ACCOUNTS
STATE SALES
TAX SITES
MED
LICENSE
PREFIX
Single medical store only.
1 Retail
Sales Tax Account
Store Site
402
Two (2) medical stores.
1 Retail
Sales Tax Account
Store 1 Site
402
Store 2 Site
402
Single medical cultivation only.
1 Wholesale
Sales Tax Account
Cultivation Site
403
Single medical cultivation and medical
product manufacturer located at
different addresses.
1 Wholesale
Sales Tax Account
Cultivation Site
403
Product
Manufacturer Site
404
Medical cultivation and medical product
manufacturer at the same location with
the same address.
1 Wholesale
Sales Tax Account
Cultivation/Product
Manufacturer Site
403
404
Single medical store with medical
cultivation and medical product
manufacturer on premises with the
same address.
1 Retail
Sales Tax Account
Store/Cultivation/
Product
Manufacturer Site
402
403
404
EXAMPLE SITUATION
Colorado Department of Revenue - Education and Training: Sales Tax Requirements for Medical Marijuana Businesses
1
DR 0515 (05/31/22)
Colorado state sales tax licenses are issued with a 12 digit number.
The account is identified by the first 8 digits of the sales tax license
number. The last 4 digits of the sales tax license indicate the site.
Account = XXXXXXXX-NNNN = Site
STATE SALES
TAX SITES
MED
LICENSE
PREFIX
Store 1 Site
402
Store 2/
Cultivation Site
402
403
1 Retail
Sales Tax Account
Store Site
402
1 Wholesale
Sales Tax Account
Cultivation/Product
Manufacturer Site
403
1 Retail
Sales Tax Account
Store 1 Site
402
Store 2 Site
402
Cultivation Site
403
Product
Manufacturer Site
404
Store Site
402
Cultivation Site
403
Product
Manufacturer Site
404
STATE SALES
TAX ACCOUNTS
EXAMPLE SITUATION
Two (2) medical stores. Store 2 has
medical cultivation on premises with
the same address.
1 Retail
Sales Tax Account
Medical store at one location; medical
cultivation and medical product
manufacturer at a separate location.
Cultivation and product manufacturer
have the same address.
Two (2) medical stores.
Separate medical cultivation, and
medical product manufacturer, all
with different addresses.
1 Wholesale
Sales Tax Account
Medical store with medical cultivation
and medical product manufacturer on
the same property, but each operation
has a different mailing address.
(Different suites)
1 Retail
Sales Tax Account
1 Wholesale
Sales Tax Account
404
ADDITIONAL RESOURCES
Cannabis.
Tax.marijuana-taxes
SBG.med-licensing-information
DOR_MEDinquiry@state.co.us
DOR_ExciseTax@state.co.us
Colorado Department of Revenue - Education and Training: Sales Tax Requirements for Medical Marijuana Businesses
2
DR 0515 (05/31/22)
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