Colorado State Law

Colorado businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a Statement of Trade Name. All businesses with employees or…

Source: CO Secretary of State

Colorado employers who pay $1,500 or more in wages in any quarter or employ at least one worker in 20 weeks of a year must register with the Department of…

Source: CO Department of Labor and Employment

Colorado LLCs are formed by filing Articles of Organization with the Secretary of State online and paying a $50 fee. All LLCs must designate a registered agent with a Colorado…

Source: CO Secretary of State

Colorado corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $50 fee. Corporations must designate a registered agent in Colorado and file a…

Source: CO Secretary of State

Colorado LLCs and corporations must file a Periodic Report with the Secretary of State each year during the anniversary month of formation. The filing fee is $10. Failure to file…

Source: CO Secretary of State

Colorado imposes a flat 4.4% corporate income tax on net income attributable to Colorado. C corporations file Form DR 0112 with the Department of Revenue. Multi-state corporations apportion income using…

Source: CO Department of Revenue

Colorado imposes a state sales tax of 2.9% on retail sales of tangible personal property and certain services, with county, city, and special district taxes bringing combined rates to between…

Source: CO Department of Revenue

Colorado minimum wage is $14.81 per hour as of January 1, 2025, adjusted annually by the Consumer Price Index. Tipped employees may be paid $11.79 per hour provided tips bring…

Source: CO Department of Labor and Employment

Colorado employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or Pinnacol Assurance, the state-sponsored insurer. Sole proprietors and partners…

Source: CO Division of Workers Compensation

Colorado FAMLI provides eligible employees up to 12 weeks of paid leave per year for qualifying family or medical events, with up to 16 weeks in some circumstances. The program…

Source: CO Department of Labor and Employment

Colorado professional licensing is administered through the Division of Professions and Occupations, which oversees over 50 license types including contractors, engineers, real estate agents, healthcare providers, and financial professionals. Applications…

Source: CO Division of Professions and Occupations

Colorado does not require a statewide general contractor license, but electrical, plumbing, and mechanical contractors must be licensed by the Division of Professions and Occupations. Local municipalities may impose additional…

Source: CO Division of Professions and Occupations

The Colorado Office of Economic Development and International Trade (OEDIT) offers Advanced Industries Accelerator grants of up to $250,000 to early-stage Colorado companies in aerospace, bioscience, electronics, energy, infrastructure, and…

Source: CO Office of Economic Development and International Trade

The Colorado Loan for Increasing Main Street Business Economic Recovery (CLIMBER) program provides loans of up to $500,000 to Colorado small businesses impacted by economic disruption. The program targets businesses…

Source: CO Office of Economic Development and International Trade

Home-based businesses in Colorado are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: CO Office of Economic Development and International Trade