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
Food for Domestic Home Consumption
Prescription Drugs and Prosthetic Devices
Governmental, Religious, and Charitable Sales
Livestock for breeding purposes and feed for Livestock