When to Charge Sales Tax

  • When 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 on behalf of the university), companies, the general public and conference catering.
  • There are some CU Boulder Campus departments that have a large volume of sales (e.g., the Book Store) have their own sales tax license and file/pay their own taxes.
  • Departments with a small volume of sales collect sales tax and let the Campus Controller's Office file and pay the tax.

Sales Tax Rates

Effective January 1, 2019
Tax Type Total City State County RTD
Sales 8.845% 3.86% 2.90% 0.985% 1.10%
Food Service 8.995% 4.01% 2.90% 0.985% 1.10%
Sales Tax Calculator CCO sales tax calculator
Sales Tax Tables from Sales-Tax.com

Policies and Procedures

 Sales & Use Tax
Accounting Handbook | How to identify when CU is responsible for sales and use tax, and how to remit payment.

Sales Tax Policy | CCO
To ensure that CU Boulder complies with sales tax regulations.

Sales Tax Payable | Chaper 9
The Guide | Page 20 | Provides important sales tax how-to information.