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

Current City of Boulder Rates

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 Tables from Sales-Tax.com

Policies & Procedures