Boulder is a locally-collected/administered home-rule city, and as such the state's new rules do not apply to the city's nexus criteria.
The City of Boulder has not amended its code or otherwise changed its physical presence standards.
Currently, the City of Boulder has not followed or otherwise conformed with Colorado's approach to changing its nexus standards and licensing requirements. However, Boulder and other Colorado home-rule cities are currently in discussions about the implications of Colorado's emergency rule for home-rule city tax collection by remote sellers.
Our nexus standards are still outlined in the city code as follows:
BRC 3-1-1. - Definitions Engaged in business in the city means performing or providing services, or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the city.
Engaged in business in the city includes, without limitation, any one of the following activities by a person: (a) Directly, indirectly, or by a subsidiary, maintaining a building, store, office, salesroom, warehouse, or other place of business within the city; (b) Sending one or more employees, agents, or commissioned sales persons into the city to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration, or for any other reason; (c) Maintaining one or more employees, agents, or commissioned sales persons on duty at a location within the city; (d) Owning, leasing, renting, or otherwise exercising control over real or personal property within the city; or (e) Making more than one delivery into the city within a twelve-month period by any means other than a common carrier.