Construction Equipment Use Tax FAQs

Where do I go to learn more about construction equipment declaration and taxation?

• Boulder Revised Code section 3-2-2(a)(9)-(14) and Tax Regulation (TR) 13.

Has the city taken steps to improve the construction equipment declaration and use tax reporting requirements?

• An equipment declaration form and related instructions are available on this website.
• The Boulder Code has been revised to make the reporting process less onerous by 1) removing the pre-declaration requirement, 2) easing the reporting requirement by taking into consideration the age of the equipment, and 3) completely removing any obligation to declare equipment that is more than 10 years old.

How is the construction equipment use tax reported to the city?

• Construction equipment use tax is reported on a Construction Equipment Declaration Use Tax Return. The declaration form and instructions are available under the "Equipment" box on the left side of the web page on the construction use tax web page at: www.bouldercolorado.gov/constructionusetax .

Who is required to file a Construction Equipment Declaration?

• Any person that owns construction equipment and brings it into the City of Boulder for use or storage.

Last Updated on Wednesday, 25 July 2012 09:18