Sales and Use Tax
As a home rule city, Westminster administers and collects its own taxes.
Generally the 3.85% city sales tax must be collected on all sales, leases or rentals of items in the city, including items delivered into the city. Certain services, such as cable TV, telephone, gas and electric services, are also taxable. Professional services such as legal, advertising and accounting services are generally not taxable. Learn more about Westminster sales tax.
The 3.85% use tax is due on tangible personal property, such as supplies, fixtures, furniture, equipment, and taxable services that are used, stored or consumed in the city. If Westminster sales tax is not paid to a vendor licensed and authorized to collect the same at the time of purchase, then a use tax must be remitted directly to the city. Credit may be taken against Westminster use tax for legally imposed sales or use taxes paid to other municipalities. Such credit may not exceed the Westminster use tax due. Transactions exempt from the city sales tax are also exempt from the city use tax. Learn more about how to compute Westminster use tax.
Various sales and use taxes can result from improvements to real property. Learn more about Westminster construction taxes.
Currently, the city sales and use tax rate is 3.85%. For details on the composition of the combined rate, see Sales Tax Information or Use Tax Information.
Every business is required to file returns on a monthly, quarterly, or annual basis. Beginning in 2012, the city will no longer supply pre-printed return forms. Sales and use tax returns, including zero liability returns, may be filed and paid online using the city's F.A.S.T. Filing system. Blank returns in variety of formats are also available on the Forms page. PLEASE NOTE THAT RETURNS MUST BE COMPLETED AND RETURNED TO THE CITY EVEN IF YOUR TAX LIABILITY IS ZERO. A minimum penalty charge of $15.00 is applied to all late returns. Timely filing is evidenced by receipt or postmark on or before the due date. For proper credit, ensure that each return includes the applicable period covered, the correct due date, the correct Westminster account number, and the legal name and address of the taxpayer. For line-by-line instructions on completing sales and use tax returns, along with a table of reporting periods and due dates, see Detailed Filing Information.
Tax Exempt Certificate Holders: A listing of organizations holding valid certificates of tax exemption.
Tax Tables: Use these tables to calculate the tax due on a particular sale.
Tax Compliance Guide: Information on a variety of tax topics and industries.
Municipal Tax Code: View the Tax Administration title (Title IV) of the Westminster Municipal Code.
Taxpayer Assistance: A helpful overview of the Sales Tax Division.