4800 West 92nd Avenue Westminster, CO 80031

Construction Taxes

Various tax liabilities can result from making improvements or modifications to real property. The parties liable under the city code, as well as the types and amounts of tax due, will depend upon the project. Each party involved, including owners, primary contractors, and subcontractors, is charged with understanding their respective liability. 

Taxpayers may not avoid assessment or payment by virtue of private contract provisions specifying that another party is liable for taxes resulting from the project. A taxpayer's inability to recover assessed taxes from another party, such as a primary contractor or property owner, will not be cause for abatement. Failing to timely file or pay taxes due may result in additional fines, penalties and interest, and can even result in liens against the property improved. 

The following collection of publications and forms is specific to Westminster construction taxes. Not all will be applicable to every project. After reviewing the relevant topics, feel free to contact the Sales Tax Division with additional questions regarding Westminster construction taxes.

Tax Compliance Guide Topics

 
 Description

Topic No.

 Building Permit Handout

319

 City Projects

327

 Construction Audit Procedures

326

 Construction Equipment

321

 Projects for Tax Exempt Organizations

335

 Projects Not Requiring City Building Permits

320

 Public & Private Improvements

373

 Sign Permits

360

 Solar Systems

370

 Use Tax Pre-Payment Reconciliation

325

All Tax Compliance Guide topics

Construction Tax Forms

Advance Construction Equipment Declaration
Construction Equipment Declaration (After-the-Fact)
Materials Cost Affidavit
Project Cost Report
Request for Direct Payment Permit - Landscape & Private Improvements
Request for Direct Payment Permit - Public Improvements
Sales & Use Tax Return
Excel Sales & Use Tax Return with Calculation Formulas (XLS, 39 kb)

All Westminster tax forms

Additional Resources

Contact the Sales Tax Division
Phone: (303) 658-2065
E-mail: salestax@cityofwestminster.us

Westminster Building Division

Colorado Department of Revenue 

  |