Boulder businesses collect city sales tax on retail sales, plus dedicated taxes including the renewed Climate Action Plan Tax. Combined Boulder, county, and state retail sales tax exceeds nine percent on most tangible goods.
Boulder Revised Code Title 3 imposes the city sales and use tax on retail sales, layered with the 0.9% Boulder County tax, RTD/SCFD pieces, and 2.9% Colorado state tax. In 2022 voters renewed the Climate Action Plan Tax, the first US municipal carbon tax, originally adopted in 2007 to fund energy efficiency, renewables, and climate resilience. Businesses must register for a Boulder Sales Tax license, file monthly or quarterly depending on volume, and remit collected tax through the Boulder MUNIRevs portal. Service businesses generally avoid sales tax but may owe use tax on equipment.
Failure to register, collect, or remit Boulder sales tax leads to back taxes, interest, late penalties, license revocation, and personal liability for responsible officers under Boulder finance code.
See how Boulder's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.