Taxable | Exempt |
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
|
Alcohol
| Livestock for breeding purposes and feed for Livestock
|
Software programs
| Motor vehicles registered outside the city
|
Fabricated labor, Installation labor, Transportation charges
| Cigarettes
|
Construction materials when a building permit is not required
| Newspapers
|
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)
|
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