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About City of Boulder's Sales and Use Tax
The city's Sales & Use Tax team manages business licensing, sales tax, use and other tax filings, construction use tax reconciliation returns and various tax auditing functions.
Para asistencia en español favor de mandarnos un email a: salestax@bouldercolorado.gov o llamarnos a 303-441-4425.
Business License Renewal Update
The deadline to renew Boulder business licenses has been extended to January 31, 2022.
- Renewals are quick and easy on Boulder Online Tax.
- See the information you will need to gather.
When renewing your license, you will have the opportunity to review and update your contact information, which will ensure you are kept current with important tax code changes, as well as connect you with business resources like the 2020 Boulder Small Business Support.
Renewals are free if completed online before January 31, 2022. There is a $25 late renewal fee for licenses that are renewed after December 31, 2021.
Es hora de renovar su licencia comercial con la ciudad de Boulder
Debido a un cambio al código municipal, cada licencia comercial con la ciudad de Boulder vence el 31 de enero de 2022. La renovación de licencias está disponible en línea en el sitio web Boulder Online Tax.
Al renovar su licencia, tendrá la oportunidad de revisar y actualizar los contactos e información en su cuenta, asegurando que reciba información sobre importantes cambios al código y noticias sobre recursos para empresas, como el 2020 Boulder Small Business Support.
La renovación de licencias comerciales es gratuita si se lleva a acabo en línea antes del 31 de enero de 2022. Retrasarse en la renovación de su licencia lleva un cargo de $25.
Para mas información, visite la pagina de licencias comérciales aquí.
How to Pay Sales Tax Online
Access the Boulder Online Tax System
Visit the Boulder Online Tax System portal.
Log in to the tax system or create an account.
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Use your existing username and password to log in to Boulder Online Tax System. Please note: you do not need to log in if you are filing a Special Event Return.
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If you don’t have an account, you first need to obtain a City of Boulder business license. If you have an existing city business license, you can view this video about how to create a web logon to access an existing account.
Use Boulder Online Tax System to file a return and pay any tax due
Visit the Boulder Online Tax System Help Center for additional resources and guidance.
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If you can’t find what you’re looking for online, contact Sales Tax staff at salestax@bouldercolorado.gov.
Frequently Asked Questions
New: The City of Boulder adopted changes to the Revenue Code amending the definition of vendor to include Marketplace Facilitators. Learn about the requirements for Marketplace Facilitators.
Taxpayers may find that check payments mailed to PO Box 791 do not clear your bank account as quickly as normal. For faster deposit times, please make sure that payments are mailed to the address below, or pay online at https://boulderonlinetax.gentaxcpc.net/TAP .
City of Boulder Sales Tax
Dept 1128
Denver, CO 80263-0001
Payments postmarked on or before the 20th of the month will be considered timely and will not be assessed penalties and interest.
Filing frequency is determined by average tax due. Please notify us via email if the business needs a filing frequency change.
| If Average Tax due is: | Filing Frequency |
|---|---|
| $300 or more a month | Monthly |
| $15-$300 a month | Quarterly |
| Less than $15 a month | Annual |
Boulder is a locally-collected/administered home-rule city, and as such the state's new rules do not apply to the city's nexus criteria.
Effective October 1, 2021, the City of Boulder adopted Ordinance No 8457 establishing an economic nexus standard for remote sellers. This ordinance was developed by home rule municipal tax professionals, in conjunction with the business community and the Colorado Department of Revenue, as part of a sales tax simplification effort.
Economic Nexus requires remote sellers with no physical nexus in Boulder to collect and remit sales tax on retail sales of tangible personal property, commodities, and/or services. Economic nexus levels the playing field between brick-and-mortar retail stores and remote sellers and shifts the responsibility of remitting tax on online sales from the purchasers of goods and services to the retailer.
Our nexus standards are still outlined in the city code as follows:
BRC 3-1-1. - Definitions Engaged in business in the city means performing or providing services, or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the city.
Engaged in business in the city includes, without limitation, any one of the following activities by a person: (a) Directly, indirectly, or by a subsidiary, maintaining a building, store, office, salesroom, warehouse, or other place of business within the city; (b) Sending one or more employees, agents, or commissioned sales persons into the city to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration, or for any other reason; (c) Maintaining one or more employees, agents, or commissioned sales persons on duty at a location within the city; (d) Owning, leasing, renting, or otherwise exercising control over real or personal property within the city; or (e) Making more than one delivery into the city within a twelve-month period by any means other than a common carrier. (f) Who is a retailer or vendor in the state of Colorado making more than one delivery into the city within a twelve month period; or (g) Making retail sales sufficient to meet the definitional requirements of economic nexus.
Ordinance 8457 expanded the definition of engaged in business in the city to include:
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Retailers or vendors in the state of Colorado making more than one delivery into the city within a twelve-month period; or
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Making retail sales sufficient to meet the definitional requirements of economic nexus.
With the term economic nexus defined as:
The connection between the city and a person not having a physical nexus in the State of Colorado, which connection is established when the person or marketplace facilitator makes retail sales into the city, and:
(a)In the previous calendar year, the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or
(b)In the current calendar year, 90 days has passed following the month in which the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended.
More generally, economic nexus applies to any retailer that does not maintain a physical location in Colorado and makes retail sales of tangible personal property, commodities, and/or services over $100,000 annually within the State of Colorado.
See our Business Licenses page or Guidance for Remote Sellers page for more information.
The City of Boulder Revised Code requires that all types of businesses with nexus in Boulder be licensed and approved by the City before operating. If a business has more than one location in the city, each location needs a separate license. Please keep in mind that a City of Boulder Business License comes with a tax filing requirement.
There is always a tax filing requirement even if it is $0. The City of Boulder presumes tax liability unless we receive a tax return indicating otherwise.