Sales Tax Information Imposition and Exemption

The City of Lafayette collects and administers several different business taxes as a Home-Rule municipality in Colorado.  This requires the City portion of taxes to be remitted on separate returns from the State of Colorado.  Additionally, we have our own taxability determinations and exemptions that may not be the same as the State of Colorado.  The items below are not an exhaustive list, but just general category guidance.

If it is not listed or meeting the specific requirements in the exemptions section 110-122 of the Municipal Code, it is taxable. 

Retail sales of tangible personal property
Out-of-city or out-of-state sales
Gas and Electric Services and Steam or other Heating Services
Manufacturing/wholesale purchases
Food for Domestic Home Consumption
Prescription Drugs and Prosthetic Devices
Prepared Food
Governmental, Religious, and Charitable Sales
Livestock for breeding purposes and feed for Livestock
Software programs
Motor vehicles registered outside the city
Fabricated labor, Installation labor, Transportation charges
Construction materials when a building permit is not required
Telecommunication equipment
SNAP or WIC food purchases
Telecommunication Services
Colorado Retail Delivery Fee of $0.27
Lodging Services** (An additional Lodging tax applies on these sales filed on a separate return from sales tax)

Marijuana – Medical and Retail** (An additional Retail Marijuana Excise tax applies on these sales and is filed on a separate return form from sales tax)