Sales Tax Information Sheet December 2005 Page 10
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18SALES TAX
ON WHAT ITEMS SHOULD THE SELLER BE COLLECTING TAX?
The Town of Carbondale, under the provisions of its Home Rule Charter and
authority to enact law, collects its own sales tax and generally determines what
transactions will be subject to taxation within the Town.
As a general rule, unless otherwise specifically exempted from taxation, all
tangible personal property that is sold, leased, or rented is subject to tax. Sales
tax should be charged by the seller and paid by the purchaser.
Listed below is a partial list of items and transactions subject to the Carbondale
sales tax of three and one half percent (3.5%) which may differ from the State of
Colorado or other Colorado Home Rule Municipalities.
• Tangible personal property that is sold, leased, or rented, whether or not
such property has been included in a previous taxable transaction.
• Food or drink served or furnished in or by restaurants, cafes, cafeterias,
and other like places of business at which prepared food or drink is
regularly sold for immediate consumption.
• Lodging services or similar type accommodations of less than 30 days,
plus an additional “Lodging Tax” of two percent (2%). See Lodging Tax
section.
• Telecommunications services.
• Gas and electricity for commercial users and restaurants.
Again, this is only a partial listing. If starting a new business or purchasing an
existing business, please contact the Town of Carbondale, Tax Administration
Department (970) 963-2733 to determine the taxability of your products and/or
services.
SALES TAX Information Guide
10
Town of Carbondale
Phone: (970) 963-2733
511 Colorado Avenue
Fax: (970) 963-9140
Carbondale, CO 81623
E-mail: tax@carbondaleco.net
Website:
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