Source: https://coloradosprings.gov/page/sales-tax-0
Timestamp: 2018-04-23 23:24:22
Document Index: 227528638

Matched Legal Cases: ['art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 10', 'art 11', 'art 12']

Sales Tax | Colorado Springs
Sales and Use Tax Return (form in PDF)
Sales and Use Tax Return (form in Excel)
Consumer Use Tax Return ST-100 Information and Instructions
For periods prior to January 1, 2016 please use Sales and Use Tax Return with 2.50% tax rate
City of Colorado Springs** 3.12%**
El Paso County 1.23%
PPRTA 1.00%
**The City of Colorado Springs sales and use tax rate was 2.50% for all transactions occurring on or before December 31, 2015.
City zoning requirements restrict garage sales to two per household per year, and they are limited to two days in length per garage sale. The first $300 of sales per year at a garage sale are exempt from City sales tax. If sales do not exceed $300 in a year, a sales tax license is not required, and City sales tax does not have to be collected. See Section 2-7-416 (Garage Sales) of the Sales and Use Tax Ordinance or contact our Sales Tax Department for more information.
If you purchase furniture, fixtures, equipment (not inventory) or supplies for use, storage or consumption in the City without paying the City sales tax you owe a use tax. You owe one or the other, not both. The use tax is paid directly to the City by you, the consumer. For example, if you purchase office supplies from a direct mail catalog company outside the City and the sales tax is not collected by the seller, you must pay use tax directly to the City. Transactions specifically exempt from the City sales tax are also exempt from the City use tax. (For more information on use tax, see the tax guide titled "Use Tax").
Generally, you must maintain books and records for a period of 36 months. See Section 2-7-106 (Statute of Limitations) of the Sales and Use Tax Ordinance for more information.
No, but the burden of proof of exempt sales rest with you. Religious and charitable organizations within the City are required to have a letter of exemption provided by the City. (For more information, please see our tax guides "Charitable, Religious and Governmental Exemption" and "Exemptions Burden of Proof".
Yes, all construction materials purchased or used within the City are taxable. There is no exemption for jobs performed for government, religious or charitable organizations, since the contractor and/or subcontractor is the user of all tangible personal property used or consumed with the City. If City sales tax is not paid, City use tax is due. (For more information, please see our tax guides "Charitable, Religious and Governmental Exemption" and "Construction Contractors".
No, if the bill (invoice) separates the parts used and labor expended, the tax may be charged on the parts only. Otherwise, the entire invoice amount is taxable. (For more information, please see our tax guide "Service Sales".
The City of Colorado Spring City Code is provided by a third-party site. This is the full Colorado Spring City Code. Sales and Use tax information is found in Chapter 2, Article 7.
Article 7 - Sales and Use Tax
Part 2 Tax Rate
Part 3 Taxable Transactions, Commodities and Services
Part 4 Exempt Transactions, Commodities and Persons; Deductions
Part 5 Licenses
Part 6 Taxpayer Liability
Part 7 Books, Records, and Accounts
Part 8 Tax Returns and Payments
Part 10 Offenses; Failure to File, Pay
Part 11 Liens
Part 12 Methods of Enforcing Collections
Article 8 - Commercial Stables Entertainment Tax
Article 9 - Lodgers, Campground and Automobile Rental Tax
Article 10 - Motion Picture Theater Admissions Tax
Article 11 - Bicycle Excise Tax