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Sales Tax

Whenever the University sells tangible property to non-University, non-tax-exempt entities, the sale is subject to sales tax. This includes sales made to students, faculty, and staff (not acting in an agent capacity of the University), companies, the general public, and conference catering.

Some CU-Boulder departments that have a large volume of sales (e.g., the Bookstore) have their own sales tax license and file/pay their own taxes. Departments with a small volume of sales collect sales tax and let ABS file and pay the tax.

Sales Tax Rates effective January 1, 2014

  • The combined Sales Tax rate is 8.36%
  • The Food Service Tax rate is 8.51%
  • The components that make up the tax rates:
Tax Type City State County RTD TOTAL
Sales 3.56% 2.90% 0.80% 1.10% 8.36%
Food Service 3.71% 2.90% 0.80% 1.10% 8.51%
Accommodation 7.50% 2.90% 0.80% 1.10% 12.30%
Sales Tax Calculator and Rate Charts for 2014 – Excel spreadsheet explains and calculates tax

Sales Tax Help

Policies & Procedures

Tax Licenses to Post Conspicuously

Additional Sales Tax Information