Frequently Asked Questions

  1. What is an occasional sale?

For single sales such as a yard sale, a sales tax license is not required but the sales tax should be remitted on a letter to the City of Lafayette stating that you had "a one time sale in the City of Lafayette for $___ and here is the tax of $___". If there are more than two occasional sales in the city, a license would be required.

Send the letter and the tax to City of Lafayette – Sales Tax, 1290 S Public Road, Lafayette, CO 80026.

  1. Return Filing Frequency?
  1. What does Economic Nexus mean?
  1. What is Engaged in Business?
  1. What is Use Tax?
  1. CO Retail Delivery Fee?
  1. Sales Tax - Carryout Bag Fee?