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.
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.)
Businesses located outside the City and County of Denver are required to be licensed to collect and remit the Denver Retailer's Use Tax on taxable Denver retail sales if they are engaged in business within Denver, unless provided otherwise by the U.S. Constitution. "Engaged in business in the City" includes performing any activity in Denver in connection with the selling, leasing, or delivering in the City of tangible personal property by a retail sale for use, storage, distribution, or consumption within the City.
You need to keep the supporting invoices and records pertaining to the Denver sales tax return for 4 years following the due date of the return or the payment of the tax, whichever is later.
You need to charge the appropriate tax that applies to the location to which you are delivering the item, but to do so, you may need to have a tax license with other taxing jurisdictions in order to remit the collected tax.
- Call the Taxpayer Service Unit at 720-913-9400
- Include a letter containing the change of address with your Denver sales/use tax return in your remittance envelope.
- Fax the change to 720-913-9475; or
- Email the change to email@example.com
NOTE: Include your account number on all requests.
You can call the Taxpayer Service Unit at 720-913-9400.
You have met the requirements for the sales/use tax if Denver sales tax was paid or the difference between the legally imposed and the combined Colorado/Denver/District tax rate has been paid. You have not met the personal property tax requirement, because that is a different tax payable to the County Treasurer every year on the valuation of the property.
Food or beverage purchased in Denver that is prepared (i.e. in a restaurant), or ready-to-eat (i.e. deli food in a supermarket) are subject to Denver sales tax of 4%. Only food or beverage purchased in Denver for domestic home consumption is exempt from Denver sales tax. NOTE: Denver sales tax of 4% is due on all alcoholic beverages purchased in Denver whether by the container or by the drink.
Yes. The amount charged on the subsequent leaseback would be taxable.
Denver is a Home Rule city. As such, it has elected to administer and collect its own local sales and use tax.