Sales Tax by Address
The City of Westminster is located in two counties and 10 different USPS zip codes, eight of which are shared with other municipalities. These zip code boundaries do not coincide with city boundaries and many do not use "Westminster" as the city name. Therefore, you cannot rely upon mailing address or zip code to determine whether or not a particular location is within the city boundaries.
Retailers are liable to the city for underpayments resulting from improper collection. As such, retailers are encouraged to utilize the electronic location databases certified by the Colorado Department of Revenue pursuant to Colorado Revised Statutes § 39-26-105.3 to determine the correct jurisdiction for sales tax purposes. To encourage use of these databases, Westminster, along with a number of other home rule municipalities, have enacted provisions which will hold harmless retailers who rely on the most current version these databases if the database erroneously returns the wrong jurisdiction for a particular address.
For additional information on verifying addresses using currently certified database providers, including links to the providers' websites, visit the Colorado Department of Revenue. You may also refer to Tax Compliance Guide topic 364 for additional information on Westminster's safe harbor.
If you are located in the city, but your address is in a zip code with a city designation other than "Westminster," be sure that your vendors are aware of the correct jurisdiction for your address. Carefully check all purchase invoices to be sure they include Westminster sales tax at the proper rate. This will help ensure that you are paying the proper sales tax on your purchases and help prevent penalty and interest charges. Note that a full Westminster use tax is due on items delivered into the city even if a vendor erroneously collects sales tax for another jurisdiction. The safe harbor discussed above does not apply to use tax.