Sales Tax
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.
- 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% |
Sales Tax Tables from 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 DR 5002 on the State of Colorado website.
Tax Exempt Status | Colorado Revenue Online
Select Verify a License or Certificate. Then enter 98025650000 for state or 98029150000 for Boulder campus.
Tax Exempt Status | IRS
Enter CU's EIN: 84-6000555. Tax Exempt Status Letter verifies 501(c)(3) status of CU.
Tax Licenses
Tax Exempt Numbers
- For State use: 98-02565
- For Boulder campus use: 9802915
- Federal Excise Tax Exemption: 84-730123K
Policies & 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 | Chapter 9
The Guide | Page 20 | Provides important sales tax how-to information.
Additional Resources
- Tax Exempt Status | PSC Information on the Procurement Service Center site.
- Colorado Department of Revenue Taxation Division | Links to online sales tax tools
- FYI Publications - Sales Tax Guidance on specific tax topics.
- City of Boulder | Sales and Use Tax Information, instructions and FAQs.
- County of Boulder | Sales and Use Tax Includes a brochure for Boulder County merchants who collect and file sales tax.
- International Tax Help Employee Services | Resources and services to help international members of CU
- W-9 (Signed by CU) To provide to suppliers that want the university's signed W-9.