About City of Boulder's Sales and Use Tax

The city's Sales & Use Tax team manages business licensing, sales tax, use and other tax filings, construction use tax reconciliation returns and various tax auditing functions.

Para asistencia en español favor de mandarnos un email a: salestax@bouldercolorado.gov o llamarnos a 303-441-4425.

Issue Letter: Emerging Trends in Restaurant Service

City of Boulder staff is providing this letter to assist eating places and food service establishments in understanding the taxation of emerging trends in the industry. Please do not hesitate to contact the Sales Tax and Business Licensing Division with any questions.

New: The City of Boulder adopted changes to the Revenue Code amending the definition of vendor to include Marketplace Facilitators. Learn about the requirements for Marketplace Facilitators.

How to Pay Sales Tax Online

Access the Boulder Online Tax System

Visit the Boulder Online Tax System portal.

Log in to the tax system or create an account.

  1. Use your existing username and password to log in to Boulder Online Tax System. Please note: you do not need to log in if you are filing a Special Event Return.

  2. If you don’t have an account, you first need to obtain a City of Boulder business license. If you have an existing city business license, you can view this video about how to create a web logon to access an existing account.

Use Boulder Online Tax System to file a return and pay any tax due

Visit the Boulder Online Tax System Help Center for additional resources and guidance.

  1. If you can’t find what you’re looking for online, contact Sales Tax staff at​​​ ​​salestax@bouldercolorado.gov.

Frequently Asked Questions

Taxpayers may find that check payments mailed to PO Box 791 do not clear your bank account as quickly as normal. For faster deposit times, please make sure that payments are mailed to the address below, or pay online at https://boulderonlinetax.gentaxcpc.net/TAP .

City of Boulder Sales Tax
Dept 1128
Denver, CO 80263-0001

Payments postmarked on or before the 20th of the month will be considered timely and will not be assessed penalties and interest.

Filing frequency is determined by average tax due. Please notify us via email if the business needs a filing frequency change.

Tax filing frequency
If Average Tax due is: Filing Frequency
$300 or more a month Monthly
$15-$300 a month Quarterly
Less than $15 a month Annual

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.

The City of Boulder Revised Code requires that all types of businesses with nexus in Boulder be licensed and approved by the City before operating. If a business has more than one location in the city, each location needs a separate license. Please keep in mind that a City of Boulder Business License comes with a tax filing requirement.

There is always a tax filing requirement even if it is $0. The City of Boulder presumes tax liability unless we receive a tax return indicating otherwise.