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.