When to Charge Sales Tax

  • When听the university sells tangible property to non-university, non-tax-exempt entities, the sale is subject to sales tax. This includes sales made to students, faculty听and staff (not acting in an agent capacity on behalf of the university), companies, the general public听and conference catering.
  • There are some听CU听Boulder campus听departments 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 Office听file and pay the tax.

Sales Tax Rates

Current City of Boulder Rates

Tax Type Total City State 颁辞耻苍迟测听 RTD
Sales 9.045% 3.86% 2.90% 1.185% 1.10%
Food Service 9.195% 4.01% 2.90% 1.185% 1.10%

听from Sales-Tax.com

Policies &听Procedures


  • Accounting Handbook | How to identify when CU is responsible for sales and use tax, and how to remit payment.
  • Sales Tax Policy | CCO
    To ensure that CU Boulder complies with sales tax regulations.
  • Sales Tax Payable | Chaper 9
    The Guide | Page 20 | Provides important sales tax how-to information.

Tax Licenses

Sales Tax License for City of Boulder

Sales Tax License for State of Colorado

Sales Tax Exemption

Certificate of Exemption

For Colorado State Sales/Use Tax:
09802915 (Boulder campus)

DR 5002 - Declaration of Wholesale or Entity Sales Tax Exemption

Suitable for printing and taking to retailers. View the .


Select Verify a License or Certificate.听Then enter 98025650000 for state or 98029150000 for Boulder campus.


Enter CU's EIN: 84-6000555.听听verifies 501(c)(3) status of CU.