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 Recreational Marijuana Businesses", page 3, should be referenced for businesses selling both Medical and Recreational Marijuana.
EXAMPLE SITUATION
STATE SALES TAX ACCOUNTS
STATE SALES TAX SITES
MED LICENSE PREFIX
Single medical store only. Two (2) medical stores. Single medical cultivation only.
1 Retail Sales Tax Account
Store Site
402
1 Retail
Store 1 Site
402
Sales Tax Account
Store 2 Site
402
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
Product Manufacturer Site
403 404
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
Colorado Department of Revenue - Education and Training: Sales Tax Requirements for Medical Marijuana Businesses
1
DR 0515 (04/08/22)
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
EXAMPLE SITUATION
STATE SALES TAX ACCOUNTS
STATE SALES TAX SITES
MED LICENSE PREFIX
Two (2) medical stores. Store 2 has medical cultivation on premises with the same address.
1 Retail Sales Tax Account
Store 1 Site
Store 2/ Cultivation Site
402
402 403
Medical store at one location; medical cultivation and medical product
1 Retail Sales Tax Account
Store Site
402
manufacturer at a separate location.
Cultivation and product manufacturer have the same address.
1 Wholesale
Cultivation/Product
403
Sales Tax Account Manufacturer Site
404
Two (2) medical stores. Separate medical cultivation, and medical product manufacturer, all with different addresses.
1 Retail
Store 1 Site
402
Sales Tax Account
Store 2 Site
402
Cultivation Site
403
1 Wholesale
Sales Tax Account
Product Manufacturer Site
404
Medical store with medical cultivation
1 Retail Sales Tax Account
Store Site
402
and medical product manufacturer on
the same property, but each operation has a different mailing address.
1 Wholesale
Cultivation Site
403
(Different suites)
Sales Tax Account
Product Manufacturer Site
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 (04/08/22)
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