FAQ Sales Tax

Do I have to have a sales/use tax license with the City of Boulder?

You must have a tax license if you are located in the City or if you have created nexus with the City.

Even if you are a service enterprise and are not collecting sales tax you must be licensed.

What is the sales tax rate for the City of Boulder?

The City's sales tax rate is 3.41%.

What is the use tax rate for the City of Boulder?

The City's use tax rate is 3.41%.

What is the food service tax rate for the City of Boulder?

The City's food service tax rate is 3.56%.

What is the accommodations tax rate for the City of Boulder?

The City's accommodations tax rate effective 1/1/11 is 7.50%.

What is the admissions tax rate for the City of Boulder?

The City's admissions tax rate is 5.00%

Who is exempt from paying sales tax in the City of Boulder?

Federal, state and local governmental employees provided that they are on official business and payment is made directly from the governmental agency. Charitable and religious organizations provided that they have an exempt license with the City of Boulder (see  Tax Exempt License List ), the purchase will be used in the conduct of the organization's regular activities to foster its charitable purpose and payment will be made directly from the exempt entities funds. See TR9: Charitable, Religious and Governmental Exemptions for additional information. Contractors purchasing construction materials to be used for installation, use or consumption on job sites within the City of Boulder on which a City building or right-of-way permit has been issued and where construction use tax has been paid. See TR13: Construction and Contractors for additional information.

What is use tax?

Use tax is remitted by the purchaser/user of tangible personal property or taxable services when the City of Boulder sales tax was not charged by the seller. See TR43: Use Tax for additional information.

Last Updated on Monday, 22 October 2012 08:51