Determine if You Still Need an Aspen License
Even if your business does not have a physical location/office in Aspen you may still need to obtain an Aspen Business license, as well as, collect and return Aspen Sales Tax.
If you are providing any type of service, bringing goods into the City, and/or deriving profit within City limits, you are engaged in business within Aspen and therefore, a business license is required.
Exceptions
There are a few exceptions, however, which include:
- Making a single delivery with the City within a year
- Not for profit charitable, municipal, or public purpose organizations.
- Casual sales, which is defined as an individual, single or incidental transaction which in itself does not constitute the carrying on of business.
Deliveries
If your business routinely makes deliveries to customers within Aspen City limits, Aspen sales tax must be collected on all deliveries.
Subcontractors
Also, if you are a subcontractor working on a project with Aspen City limits, you may also need to collect sales tax from the general contractor on construction materials. However, if the subcontractor has already paid sales tax on these items, or if the general contractor can provide a use tax exemption certificate, you do not need to collect and return Aspen sales tax.