Exemptions from Tax

Contact

For assistance specific to your situation, please contact tax staff. A written opinion will be provided in response to a detailed written request. All advice is given based on the information provided at the time and as it is understood; insufficient, incomplete, misunderstood or different information may affect the applicability of tax and exemption laws. The law and regulations as they apply to documented facts always prevail. Please read City Code Section 22-58


Items Exempt from Taxes

  • Sales for resale
  • Sales on which local tax was paid
  • Building materials and supplies with presentation of a valid permit from any Colorado city or town
  • Sales to City-licensed exempt organizations
  • Sales to government
  • Prescription drugs for humans and animals
  • Prosthetic devices for humans and animals
  • Orthotics
  • Insulin and insulin pumps and glucose preparations for treating insulin reactions
  • Medical oxygen and equipment
  • Medical supplies sold containing controlled substances
  • Cigarettes
  • Motor fuels bearing non-refundable gasoline or special fuels tax
  • Newspapers
  • Legal publications
  • Raw materials or ingredients sold to manufacturers, or those who compound for sale, who will sell the resulting product
  • Containers, shipping cases, and labels
  • Trade-ins
  • Agricultural items