Sales Tax Information Sheet December 2005 Page 8
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18SALES TAX
Upon receipt of the completed application and $25.00 fee, a Town Treasurer’s
receipt will be issued. This receipt will suffice as a license until an actual license
is issued. The Town license will be mailed within two to four weeks. Each
license must be posted in a conspicuous place at the business for which it
is issued, so that customers can verify that the business is authorized to
collect tax.
WHO MUST COLLECT TOWN SALES TAX
Every retail business engaged in business in the Town must collect the 3.5%
Town sales tax on the purchase price paid or charged for tangible personal
property and certain services that are taxable under Chapter 3.04 – Sales Tax of
the Town Municipal Code when they are purchased, leased, rented, or sold at
retail in the Town of Carbondale.
If the purchaser takes possession of the taxable item at the seller’s business
location in the Town of Carbondale, the seller must collect Carbondale Town
sales tax, regardless of where the purchaser resides or intends to use the item,
with the exception of motor vehicles.
Motor vehicles are taxed through the registration process (see information on
motor vehicles on page 16). If the motor vehicle is registered in a location other
than the Town of Carbondale, no Carbondale sales tax should be collected.
If delivery of an item by common carrier, parcel post, or the seller’s vehicle is
required to complete a sale, the destination determines which, if any, local sales
taxes you must collect. The Town of Carbondale has Town Boundary Map and
Street Listing available which will help you determine if the delivery address is
inside the Town limits and therefore if Town sales tax should be collected as part
of the sale.
Please be advised that whenever a sale of tangible personal property or service
that is taxable under the ordinance is delivered, picked up, or maintained within
the Town, the Town sales tax is applicable unless the seller has obtained
verification of the tax exempt status of the purchaser. All exemption verification
must be maintained on file by the seller.
In most cases, the law requires that sales tax be separately stated on all
invoices, billings, and business records. Also, if a sale is made which contains
both taxable and nontaxable items, these must be separately stated or the full
amount of the invoice is subject to Town sales tax.
SALES TAX Information Guide
8
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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