Treasury Division

Frequently Asked Questions

Sales Tax - Exemptions

If I make a sale to a church or charitable organization, is the entity exempt from Denver sales tax?

Yes, if:

1. In the case of a charitable organization, it must be recognized by Denver as a qualifying charity, and must have a Denver letter of exemption.

2. The item or service sold to the church or charitable organization is to be used by the organization to conduct its regular charitable or religious activities and the sale is billed directly to the organization and paid directly from the funds of the organization.  The sale cannot be paid by an individual and reimbursed by the organization.

How do I know if a non-profit/charitable organization is recognized as a Denver tax-exempt organization?

The organization should have a letter on Denver letterhead stating that it is exempt from Denver taxes on purchases for their charitable purpose.  They will provide this letter if they are making a tax-free purchase.

Where can I find sales tax information for non-profit/charitable organizations?

Go to www.denvergov.org/treasury and view Denver Tax Guide, Topic 10 – Charitable and Religious Exemptions.

Is there a way to verify a Denver resale certificate on-line?

No, not at the present time.