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Get CO DR 0100A 2018

N All retail sales are subject to sales tax unless exempt by statute. A retail sale is a sale of tangible personal property whether the sale is made by a licensed vendor or between private parties. Small home businesses, temporary special event license plate transactions, purchases of a business and isolated sales taxes are reported on this form. Small Home Businesses Small home businesses who qualify for occasional isolated sales treatment must collect and remit state sales tax, any applicable.

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