If you have Economic Nexus or a physical presence nexus such as created by using Fulfillment By Amazon (FBA) then, “Yes” effective December 1, 2018, you will have to collect and remit all applicable Colorado State-collected local jurisdictions’ sales tax. Colorado adopted Emergency Rules based upon Wayfair and also adopted Emergency Rules regarding Sourcing.

Home-rule cities/jurisdictions that are self-collecting do not have the Colorado State Department of Revenue administer their sales tax and thus are not included in the State’s Economic Nexus rules. Self-collecting home-rule jurisdictions are discussing Wayfair and the State’s changes as they plan how to adopt their own Economic Nexus laws.

See my 9/20/18 and 9/28/18 Blogs on the issues: www.salestaxcolorado.com/category/uncategorized

Handling sales and use tax properly in Colorado was already difficult. Now the changes mean more and different complications but perhaps some improvements too.

As of June 1st, 2019, the answer is "Yes" for all Colorado State-collected local jurisdictions. As of June 2020, the answer regarding self-collecting home-rule cities is "Yes". June is earliest the effective date for some of the 71 home-rule municipalities such as Golden that began adopting and implementing the Colorado Municipal League Model Ordinances for Economic Nexus and Marketplace Facilitators.