Sales Tax
When to Charge Sales Tax
- WhenÌýthe university sells tangible property to non-university, non-tax-exempt entities, the sale is subject to sales tax. This includes sales made to students, facultyÌýand staff (not acting in an agent capacity on behalf of the university), companies, the general publicÌýand conference catering.
- There are someÌýCUÌýBoulder campusÌýdepartments 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 OfficeÌýfile and pay the tax.
- Questions? Email salestax@colorado.edu
Sales Tax Rates
Current City of Boulder Rates
| Tax Type | Total | City | State | County | RTD |
|---|---|---|---|---|---|
| Sales | 9.045% | 3.86% | 2.90% | 1.185% | 1.10% |
| Food Service | 9.195% | 4.01% | 2.90% | 1.185% | 1.10% |
ÌýÌýfrom Sales-Tax.com
Sales Tax Exemption
Certificate of Exemption
For Colorado State Sales/Use Tax:
09802915 (Boulder campus)
DR 5002 - Declaration of Wholesale or Entity Sales Tax Exemption
Suitable for printing and taking to retailers. View the original version of the .
Select Verify a License or Certificate.ÌýThen enter 98025650000 for state or 98029150000 for Boulder campus.
Enter CU's EIN: 84-6000555.ÌýÌýverifies 501(c)(3) status of CU.
Tax Licenses
Tax Exempt Numbers
- For State use:Ìý98-02565
- For Boulder campus use:Ìý9802915
- Federal Excise Tax Exemption:Ìý84-730123K
Policies &ÌýProcedures
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 | Chapter 9
The Guide | Page 20 | Provides important sales tax how-to information.
Additional Resources
- Information on the Procurement Service Center site.
- Taxation Division | Links to online sales tax tools
- Guidance on specific tax topics.
- Information, instructionsÌýand FAQs.
- Includes a brochure for Boulder County merchants who collect and file sales tax.
- Employee Services | Resources and services to help international members of CU
- To provide to suppliers that want the university's signed W-9.