Treasury Division
Frequently Asked Questions
Sales Tax - Explanation and Rate
What are the Denver sales/use tax rates?
New Page 1
Sales/use tax rates (effective
January 1, 2007):
Sales, rental or lease
of tangible personal property............................3.62%
Exceptions:
Short
term car rentals ..............................
7.25%
Food,
beverage and liquor sales.............. 4.0%
(Certain
foods & drinks)
Aviation
fuel ...................................... 4¢
per gallon
top
What is a sales tax?
New Page 1
Sales tax is imposed on the purchase price of retail sales, leases, or rentals of tangible personal property, and certain taxable services that are purchased or performed in Denver or are delivered to, stored, or used in Denver.
top
What services are taxable in Denver?
Services that are taxable when performed in
Denver
include, but are not limited to:
·
Informational
and entertainment services
·
Software
charges
·
Cover
charges, entrance fees, mandatory tips and gratuities (related to food and
drink)
·
Telecommunications
services
·
“Energy
producing” services (electric, gas, steam, etc.)
top