4800 West 92nd Avenue Westminster, CO 80031

Tax Compliance Guide

The Sales Tax Division is pleased to offer this comprehensive guide to Westminster business taxes. Each topic illustrates the Westminster tax environment using non-legal terms and relevant examples. This information is a summary in layman's terms of the relevant Westminster tax law. This general guidance is offered as a service to taxpayers, and is not intended for legal purposes to be substituted for the full text of the Westminster Municipal Code and applicable rules and regulations. This guide does not constitute a city tax policy.

We appreciate your feedback. If there is a tax topic or industry you would like to see discussed in a tax guide, please contact us at the City of Westminster, 4800 West 92nd Avenue, Westminster, Colorado 80031 or e-mail us at salestax@cityofwestminster.us.

Title  Topic No. 
Accommodations Tax  331 
Admissions Tax  332 
Alternative Reporting Schedules 375
Apartment Buildings & Property Management Companies  301 
Audits  323 
Automotive Service & Repair  302 
Automotive Vehicles  303 
Bad Debts  333 
Business Registration & Licensing  347 
Certificate of Taxes Due  334 
"Coin Operated" Devices  304 
Coins, Currency, & Precious Metals 377
Conference Center Fee  329 
Construction - Audit Procedures  326 
Construction - Building Permit Handout  319 
Construction - City Projects  327 
Construction - Equipment  321 
Construction - Government & Charitable Organization Projects  335 
Construction - Projects Not Requiring City Building Permits  320 
Construction - Public & Private Improvements  373 
Construction - Sign Permits  360 
Construction - Solar Systems  370 
Construction - Use Tax Reconciliation  325 
Coupons, Discounts, & Promotional Items  330 
Credit, Installment, & Secured Sales  336 
Deliveries Outside the City  306 
Direct Sales Companies  371 
Disputed Tax & Burden of Proof  337 
Electronic Location Databases  364 
Employee Sales  338 
F.A.S.T. (Online) Tax Filing  340 
Filing Frequencies & Due Dates  341 
Food  342 
Freight, Delivery, & Transportation  308 
Gas, Electricity, & Steam  343 
Government Purchasing Cards  344 
Government & Charitable Organizations  307 
Home Rule Cities  345 
Internet Sales & Purchases  346 
Leased & Rented Property  366 
Linen & Rental Service  367 
Lodging Industry  310 
Maintenance Agreements  348 
Manufacturing & Fabrication  349 
Medical/Dental Service Providers  311 
Notice of Assessment Appeals & Protests  324 
Occasional Sales  351 
Pay Television Services  352 
Paying Taxes Due by ACH Credit 374 
Previously Paid Sales or Use Tax  353 
Printers & Printing  354 
Prior Use of Property  312 
Professional Services  322 
Properly Exempted Purchases Converted to Taxable Use  339 
Property Tax  355 
Qualified Hospital Organizations 379
Refund Claims  376
Restaurants & Bars  356 
Restocking Fees  368 
Sale & Purchase of a Business  357 
Sales Tax  358 
Samples, Demonstrations, & Displays  369 
Self-Storage Retailers 316 
Software  359 
Special Fuels  365 
Telecommunications  317 
Temporary Vendors  318 
Tips & Gratuities  363 
Trade-Ins  361 
Use Tax  313 
Use Tax for Individual Residents 378
Vendor Assessments  309 
Veterinarians & Animal Pharmaceuticals  372 
Warranties  362 
Wholesale Sales  305 

 

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