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.
Sales Tax Rates
Current City of Boulder Rates
Tax Type
Total
City
State
°ä´Ç³Ü²Ô³Ù²âÌý
RTD
Sales
9.045%
3.86%
2.90%
1.185%
1.10%
Food Service
9.195%
4.01%
2.90%
1.185%
1.10%
Ìýfrom Sales-Tax.com
Policies &ÌýProcedures
Accounting Handbook | How to identify when CU is responsible for sales and use tax, and how to remit payment.