Colorado · Sales tax closure
Close a Colorado sales tax account.
Colorado publishes something almost no other state does: a closure done through Revenue Online is effective the next business day. The paper DR 1108 takes longer, and the state says so itself. The request is due within 30 days of closing the business, and the final return has to go first.
Who you are dealing with
Colorado Department of Revenue
- Handles:
- Sales tax account and licence
- System:
- Revenue Online
- Form:
- Close the account in Revenue Online, or file DR 1108, the Business Account Closure Form, emailed to DOR_taxapplications@state.co.us or posted to Colorado Department of Revenue, Taxpayer Service Center, PO Box 17087, Denver CO 80217-0087
State fee. $0 to close. Any tax the business is expected to remit still has to be paid, and where no tax is due a zero return still has to be filed before the account will close cleanly.
When you have to close
The closure request should be submitted no later than 30 days after closing the business, and the effective date of closure is the last day of business rather than the date you get round to the paperwork.
Final returns come first
Close the account after the final returns are filed, not before. Colorado also asks that the department be notified on the final return itself that the business is closing, with the effective date included. Any expected tax has to be paid, and periods with nothing due still need a zero return.
How long it takes
Revenue Online closures are effective the next business day. The paper DR 1108 takes longer, which Colorado states plainly rather than leaving you to find out. That is one of the few genuinely useful published turnarounds in this work, and it makes the choice of route straightforward.
What we do
We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.
What makes Colorado harder than average
- The notice goes in two places. Colorado wants the closure request, and it also wants the final return to say the business is closing with the effective date on it. Doing one and not the other leaves a mismatch the department has to resolve.
- Zero returns are not optional before closing. Where no tax is due, a return showing zero still has to be filed. A business that simply stopped filing when it stopped selling has a backlog to clear first.
- The paper route is slower and Colorado tells you so. DR 1108 by email or post takes longer than Revenue Online, which is effective the next business day. If you have portal access there is no reason to use the form.
- Registration and closure are not symmetrical here. One Colorado application can register you for several tax accounts at once, and none of that carries through to closing. Each account closes on its own, which surprises people who remember signup being simple.
Questions and answers
How quickly does Colorado close a sales tax account?
A closure submitted through Revenue Online is effective the next business day. The paper DR 1108 takes longer, which the Department of Revenue states directly. Use the portal if you can get into it.
How long do I have to submit the request?
No later than 30 days after closing the business. The effective date you give should be the last day of business, not the date you file the request.
Do I file the final return before or after closing the account?
Before. Colorado asks you to close the account after the final returns are filed, and to note on the final return itself that the business is closing along with the effective date.
I had no sales in the last period. Anything to file?
Yes. Where no tax is due a zero return still has to be filed. Skipping it leaves the account unable to close cleanly.
What do you need from me to start?
The legal name and Colorado account number, the last day of business, the figures for the final period, and which returns are still outstanding.
Agency details verified 2026-08-03