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, babyÖ±²¥appÌýand 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.