Keywords:
Bakery
Cookies
Donut Shop
Doughnut
| State |
Colorado Department of Public Health & Environment
Consumer Protection Division
Retail Food Service
4300 Cherry Creek Drive South
Denver , CO 80246-1530
(303)692-3620
Fax: (303)753-6809 |
| If baking for wholesale distribution only, bakery is considered a manufacturer and will need inspection and possible licensure from county health department. |
| If baking for take-out or serving products on premises (coffee, pastries, etc.) they will need a Food Service License from the county health department. |
| For a list of county health departments, see
Link: http://www.cdphe.state.co.us/cp/Countylist.html
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| State |
Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
(303)238-7378 |
| Sales by bakeries or pastry shops, which do not have eating facilities and sell and package all their products in the same manner as a grocery-type store, do not charge sales tax. Business must obtain wholesale sales tax license. |
| Sales by bakeries or pastry shops, which have eating facilities and sell prepared foods, drinks and other food products shall be taxable. Business must obtain a retail sales tax license. |
| Products sold in the following manner are not taxable if they are packaged in the same manner as by a grocery-type store : |
| (a) Doughnuts, pastries, and cookies sold in quantities of one-half dozen or more. |
| (b) Cookies sold in quantities of one-half pound or more. |
| (c) Whole pies and cakes. |
| (d) Ice cream sold in containers of one pint or more. |
| (e) Toppings sold in cans or jars. |
| Some cities and counties do tax food items. See FYI Sales 4, Guidelines for Determining Sales Tax Rates for Taxable Food Items.
Link: http://www.revenue.state.co.us/fyi/html/sales04.html
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Wednesday, July 18, 2012 – 18:52 pm
