Need sales tax information for Colorado cities


W

walterbyrd

I am trying to enter Colorado sales tax information into a
database for a POS system. Colorado sales tax seems to be a
complete nightmare.

If I understand it correctly: in CO retail buyers are not
taxed by the store's location, but by the cutomer's location
- at least if the item is delivered. So if I live in Denver,
and buy an washer and dryer from Boulder, I pay Denver
sales tax.

This is hugely complicated by the fact that some CO
zip-codes have several tax codes. For example there are four
different tax codes within the 80123 zip code. Of course a
city can also have several different tax codes, if that city
is divided by several different counties.

Anyway, I am looking for some sort of listing of CO tax
codes by city. I need to the taxes for: city, county,
RTD/RTA, and Cultural. I know the State is 2.9%.

If I could get a listing of zip-codes that have more than
one tax code,

that would also be very useful.

Any help appreciated.
 
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P

Phoebe Roberts, EA

This is hugely complicated by the fact that some CO
zip-codes have several tax codes.
Actually, it's hugely complicated by the fact that you want
the Post Office to deliver mail by sales tax jurisdiction.
Many many POS systems use ZIP codes, and thereby charge me
the wrong rate at both my home and my office.
Anyway, I am looking for some sort of listing of CO tax
codes by city. I need to the taxes for: city, county,
RTD/RTA, and Cultural. I know the State is 2.9%.
http://www.revenue.state.co.us./PDF/drp1002.pdf
The parentheses in the city listing map onto the counties.

Phoebe :)
 
Last edited by a moderator:
A

A.G. Kalman

I am trying to enter Colorado sales tax information into a
database for a POS system. Colorado sales tax seems to be a
complete nightmare.

If I understand it correctly: in CO retail buyers are not
taxed by the store's location, but by the cutomer's location
- at least if the item is delivered. So if I live in Denver,
and buy an washer and dryer from Boulder, I pay Denver
sales tax.

This is hugely complicated by the fact that some CO
zip-codes have several tax codes. For example there are four
different tax codes within the 80123 zip code. Of course a
city can also have several different tax codes, if that city
is divided by several different counties.

Anyway, I am looking for some sort of listing of CO tax
codes by city. I need to the taxes for: city, county,
RTD/RTA, and Cultural. I know the State is 2.9%.

If I could get a listing of zip-codes that have more than
one tax code,

that would also be very useful.

Any help appreciated.
http://www.revenue.state.co.us/PDF/drp1002.pdf
http://www.taxview.state.co.us/QueryTaxrates.aspx?selected=1
 
Last edited by a moderator:
K

Katie

I am trying to enter Colorado sales tax information into a
database for a POS system. Colorado sales tax seems to be a
complete nightmare.

If I understand it correctly: in CO retail buyers are not
taxed by the store's location, but by the cutomer's location
- at least if the item is delivered. So if I live in Denver,
and buy an washer and dryer from Boulder, I pay Denver
sales tax.

This is hugely complicated by the fact that some CO
zip-codes have several tax codes. For example there are four
different tax codes within the 80123 zip code. Of course a
city can also have several different tax codes, if that city
is divided by several different counties.

Anyway, I am looking for some sort of listing of CO tax
codes by city. I need to the taxes for: city, county,
RTD/RTA, and Cultural. I know the State is 2.9%.

If I could get a listing of zip-codes that have more than
one tax code,

that would also be very useful.
Colorado is a bear because there are certain "home rule"
cities that administer their own sales and use taxes. Also,
I believe they follow the "destination" rule for local taxes
in order to conform to the Streamlined Sales Tax Project.

The Colorado Department of Revenue puts out a document,
DR 1002, every six months that shows all the local county,
city, and special district rates. You can access it at
www.revenue.state.co.us/PDF/drp1002.pdf, or at
www.taxcolorado.com.

There is also a service at http://www.proxixnetwork.com/co/.
This is a subscription service.

Katie in San Diego
 
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W

walterbyrd

Katie said:
(e-mail address removed) wrote:
Colorado is a bear because there are certain "home rule"
cities that administer their own sales and use taxes. Also,
I believe they follow the "destination" rule for local taxes
in order to conform to the Streamlined Sales Tax Project.

The Colorado Department of Revenue puts out a document,
DR 1002, every six months that shows all the local county,
city, and special district rates. You can access it at
www.revenue.state.co.us/PDF/drp1002.pdf, or at
www.taxcolorado.com.

There is also a service at http://www.proxixnetwork.com/co/.
This is a subscription service.
Thanks for replying.

I have recently spoken with the Colorado Starte Tax
Practitioner's office (303-232-2419), and the Arapahoe
county treasurer (303-795-4620), and I have read the the
Colorado DOR published policy (see below). I have come to
understand that: if somebody actually enters a store,
selects an item, and pays at the store; then the tax is
collected for the district in which the store is located. It
does not matter if the merchandise is delivered to a
different tax district.

If the buyer calls in an order, from another district, and
has the merchandise delivered - and the buyer never leaves
his/her district - that's different. In that case the buyer
is taxed accourding to what the buyer's district, and
store's district, have in common - i.e. state tax, sometimes
transit tax and/or cultural tax.

That is my understanding now.

---------------------------
Colorado Department of Revenue, Taxpayer Service Division
FYI Sales 62
Guidelines for Determining When To Collect State-Collected Local Sales
Tax
(Revised 02/06)

.. . . . . . .

Deliveries of Goods

Local sales taxes and RTD/CD/FD taxes are *not* collected
when the retailer or his agent delivers tangible personal
property, via the retailer's vehicle, to a destination
outside the boundaries of the vendor's local taxing
jurisdiction(s) or to a common carrier for delivery outside
the boundaries of the vendor's local taxing area(s).
Delivery of the tangible personal property into another
local taxing area does *not* require the vendor to collect
the local sales taxes of the delivery area if the vendor
does not have a business presence there. However, sold goods
that are turned over to a contractor/subcontractor or other
agent who is not primarily a common carrier for delivery
outside the local taxing jurisdiction (for example, a carpet
store turning over sold carpet to an independent installer
who then installs the carpet for the purchaser), does not
constitute delivery to another taxing area under this rule.
The goods are taxable in the local jurisdiction where the
contractor/subcontractor picks up the goods.

Vendors making retail sales which are exempt from local
sales tax due to the delivery location bear the burden of
proving that delivery took place outside the taxing area.
For audit purposes, retailers should maintain invoices
showing specifics of such deliveries by common carriers. For
deliveries with the retailer's own vehicle, the DOR
recommends maintaining delivery invoices signed by the
purchaser upon delivery which show date, time, place, and
vehicle used.
 
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