When to Charge Sales Tax

Use the information below to determine when sales tax is applicable and what rates apply:

  • 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

  • The combined Sales Tax rate is 8.845%
  • The Food Service Tax rate is 8.995%
  • The components that make up the tax rates:
Tax Type City State County RTD TOTAL
Sales 3.86% 2.90% 0.985% 1.10% 8.845%
Food Service 4.01% 2.90% 0.985% 1.10% 8.995%

Sales Tax Calculator - CU Boulder Excel sales tax calculator

Sales Tax Tables – printable sales tax tables from Sales-Tax.com

Sales Tax Help

For general sales tax questions, contact Maggie Young, 303-492-6375

Policies & Procedures

Tax Licenses

Sales Tax Exemption Information

Additional Sales Tax Information