Taxpayer Service Division
• Types of Contractors/Contracts
• Tax-Exempt Projects
• Sales/Use Tax Exemptions
• Miscellaneous Taxable/Non-Taxable Items
• Transportation Charges
• Sales Tax Account Information
• Sales/Use Tax Examples
• Forms/FYI Publications
February 2008 Colorado Department of Revenue Slide #2
• Class Time
• Food and Beverage
• Rest Rooms
• Cell Phones
• Handouts and Forms
• Businesses in Attendance
February 2008 Colorado Department of Revenue Slide #3
• The definition of “contractor” for Colorado sales tax
purposes is any entity/person who bids for and performs
work on real property for another party pursuant to an
• A “contractor” is a person who performs services not only
for new construction, but also the alteration,
improvement, or repair of real property.
• For state sales tax purposes, “subcontractor” has the
same meaning as contractor.
• FYI Sales 6
February 2008 Colorado Department of Revenue Slide #5
Examples of Contractors
Contractor includes but is not limited to:
– building contractors;
– foundation, curb, parking lot contractors;
– painting, stucco, brick/other finish contractors;
– roofing contractors;
– road, grading and excavating contractors;
– electrical, plumbing and heating/air conditioning
– Persons involved in cabinet, casework, sheet
metal, glazing and other such trades when they
construct materials on site for permanent
incorporation into real property.
February 2008 Colorado Department of Revenue Slide #6
• Contractors performing only lump-sum contracts on
real property should not obtain a Colorado sales tax
• Lump-sum contractors must pay all applicable
Colorado sales and use taxes on all purchases of
building supplies, construction materials and all other
tangible personal property.
• The only non-taxable purchases of building materials
are those for construction work for tax-exempt
• Lump-sum subcontractors will not be issued a sales
tax license by the Colorado Department of Revenue.
February 2008 Colorado Department of Revenue Slide #7
• All supplies and materials are taxable to the
contractor, either through sales tax paid to the
vendor or use tax paid by the contractor.
• The contractor is liable for sales/use tax on all
supplies and materials
– Becoming part of the real property,
– Not becoming part of the real property,
– As well as on all tools and equipment.
• Local use taxes are paid in conjunction with
February 2008 Colorado Department of Revenue Slide #8
Time & Material Contracts
• The contractor who invoices separately for labor
and materials must have a sales tax license and
charge his/her customer applicable taxes on the
• If materials are not separated from labor, sales tax
applies to entire invoice.
• In addition, this type of contractor is liable for
sales/use tax on all supplies as well as on tools
and equipment that do not become part of the real
February 2008 Colorado Department of Revenue Slide #9
• A retailer-contractor serves as the retail merchant of the
same materials/goods that are used in the course of
executing a “real property” contract. e.g., One who
purchases property for resale, repair work, time and
material jobs, as well as lump sum construction contracts.
• A retailer-contractor buys all materials “tax-free” because
the purpose for which the purchases will be used is Contractor
unknown at the time of purchase. Vendor
• The purchases which are later sold as a part of the “sales”
business will be subject to standard sales tax laws and
regulations, and are subject to tax on the full selling price
including all markup charges passed on to the buyer.
• The purchases that are later used in contractual real
property construction are subject to tax on the full
purchase cost to the contractor.
• A retailer-contractor has a significant burden to keep good
books and records, since he/she may be operating two
distinct types of businesses.
February 2008 Colorado Department of Revenue Slide #10
Complete Units & Installation
• Retailer-contractors who sell complete units with an
agreement for installation of the units must collect
sales taxes from the purchaser on the sales price of
• Such sales are not building contracts; they are retail
• The term “unit” includes: stoves, refrigerators,
furnaces, air conditioners, washing machines,
dryers, carpets, electrical fixtures, ready-made
cabinets, storm doors and windows, screens, sod
and similar items.
• Installation charges are not taxable, if listed
separately from the sales price of the unit on the bid
proposal and invoice.
February 2008 Colorado Department of Revenue Slide #11
• On the sale of construction materials, if the
purchaser presents to the retailer a building
permit showing a use tax for the municipality
has been paid - Sales tax is not due for the
• If the purchaser presents to the retailer a
building permit that proves a use tax has
been paid to the county - sales tax is not
due for the county.
February 2008 Colorado Department of Revenue Slide #12
Sales Tax Exemptions
Miscellaneous Taxable Items
• Form DR 0172 – Contractor Application for
• For construction contracts with tax-exempt
organizations (e.g., federal, state, local governments,
schools, and religious, charitable organizations.)
• Certificates begin with “89”. Please use the next five
numbers following it for any applications submitted for
future projects. This should be your permanent
• Only the general contractor will be issued the
• Copies of the exemption certificate should be
distributed to the sub-contractors on the project.
• Certificate Fee: Free.
February 2008 Colorado Department of Revenue Slide #14
• Building materials for construction work on property
owned by tax-exempt organizations may be purchased
• Building materials for leased buildings may also be
purchased tax free if paid for by the tax-exempt
• The sales/use tax exemption applies to materials that
become part of the structure, highway, road, street or
other public works owned and used by the tax-exempt
• The purchase of rental equipment, supplies, and other
materials by the contractor is taxable.
February 2008 Colorado Department of Revenue Slide #15
Cleanroom Equipment Exemption
• Purchases made on or after July 1, 2007, but prior to
July 1, 2017, of machinery that comprises a
cleanroom are exempt from state, local, and special
district sales and use tax when the cleanroom will be
used to produce tangible property (TPP.)
• Examples of TPP: computer components,
microprocessors, blank and written software media,
biotechnological products, nanotechnological
products, photonic products, and pharmaceuticals.
• FYI Sales 73
February 2008 Colorado Department of Revenue Slide #16
• Sales of containers, labels, tags, cartons, packing
cases, wrapping paper, twine, wire, pallets, skids,
bags, shipping cases, bottles, cans, similar articles
and receptacles sold to manufacturers, producers,
wholesalers, jobbers, retailers, or other licensed
vendors, for use as containers, labels, and furnished
shipping cases for articles sold by them, are not
• Deposits on returnable containers are not subject to
• FYI Sales 21
February 2008 Colorado Department of Revenue Slide #17
Gas and Electric Services
• Gas and electric services are taxable when furnished for
commercial consumption, but are not taxable when sold
for resale or for any of the uses set out in 39-26-102(21)
• Persons performing services, as well as stores, office
buildings and other commercial users, are not industrial
users and are required to pay sales tax.
• Examples: electricity used to light a restaurant is taxable;
electricity used by a restaurant to prepare meals is
exempt; electricity used to light chicken houses to
stimulate egg production is exempt; electricity used to
light an industrial plant to enable it to produce is exempt.
• FYI Sales 30
February 2008 Colorado Department of Revenue Slide #18
Industrial Utility Usage
• The utilities consumed in manufacturing and processing must be used
in the continuing business activity of producing or processing tangible
• The following uses of utilities, which include electricity, coal, gas, fuel
oil, coke, or nuclear fuel, qualify for the sales tax exemption:
manufacturing and processing; mining; refining; irrigation; construction;
telegraph, telephone, and radio communication; and street and railroad
transportation services. 39-26-102(21) C.R.S.
• If your total usage is exempt by 75% or more, complete and send a
"Sales Tax Exempt Certificate Electricity & Gas for Industrial Use"
(Form DR 1666) to your utility company.
• If your utility usage is less than 75% exempt, do not send a DR 1666 to
your utility company. You may take a credit or apply for a refund of the
tax paid on the exempt portion.
• Take a credit of the tax paid on line 3b of your December "Combined
Retail Sales Tax Return" (Form DR 0100). If the credit is larger than the
tax owed on your December sales tax return, you must apply for a
refund on the excess amount. (Form DR 0137.)
• FYI Sales 71
February 2008 Colorado Department of Revenue Slide #19
• Ready-mix concrete is taxable on the
delivered price, which includes
minimum load and transportation
• Standby charges charged after arrival
at the destination are not taxable if
segregated on the customer's invoice.
• FYI Sales 49
February 2008 Colorado Department of Revenue Slide #20
Sand and Gravel
• Sand and/or gravel removed from the ground becomes
tangible personal property and is subject to sales/use tax.
Exception: Unless sold to a licensed vendor for resale.
• The retailer of sand and gravel who removes sand and
gravel stocks to fulfill his own construction obligations is
subject to sales/use tax on the acquisition cost of the
products used at the time of conversion to own use or
• Persons who purchase the right to remove sand and
gravel from another's land are subject to a sales/use tax
on the purchase price of the sand and gravel when
removed, unless it is for resale.
• FYI Sales 51
February 2008 Colorado Department of Revenue Slide #21
• An upholsterer is generally engaged in the sale of tangible
personal property and accordingly will charge customers sales tax
on the tangible personal property used in providing this service.
The upholsterer must separately state the TPP and the
service/labor charges or the entire transaction is taxable.
– The labor used to upholster furniture is a service when the
customer owns the furniture and the only property transferred
via the sale is the upholstery fabric, staples and glue.
• An upholsterer who purchases property which is later upholstered
and then sells it is required to charge sales tax on the full selling
price of the finished property.
– Here, the labor to process and prepare is a taxable part of the
• Finally, upholsterers must pay sales or use tax on those items
used or consumed that do not become a part of the completed
• FYI Sales 54
February 2008 Colorado Department of Revenue Slide #22
• For warranties and maintenance agreements which are
mandatory, in most cases the seller must collect sales tax on the
total purchase price. When the warranty is taxed in this manner,
no additional sales or use tax is due from the seller or buyer on
the materials used in performing the maintenance.
• Exception - Companies can receive permission to enter into a
written agreement with the Department of Revenue. In such
agreements, the department is authorized to determine what
percentage of the company’s sales contracts is for the sale of
tangible personal property and what percentage is for services
• An example of a company that might find such an arrangement
useful would be a computer company that sells hardware
packages bundled with a standard service contract for
• FYI Sales 70
February 2008 Colorado Department of Revenue Slide #23
Warranties/Maintenance Agreements cont.
• If the maintenance agreement is optional, tax is not normally
charged on the contract at the time of sale. The seller responsible
for the warranty work must then pay sales or use tax on the cost of
the materials used in performing the maintenance.
• If the warranty seller contracts with a third party to perform the
maintenance work, it is the subcontractor who is responsible for
charging and remitting any tax on the materials used. The third
party maintenance contractor would normally bill the warranty
seller for actual maintenance costs, including sales tax on parts,
supplies and materials.
• Which local jurisdictions are owed sales tax for the parts used in
performance of a warranty agreement? Sales tax is due to the
local jurisdictions where the warranty work is being performed,
regardless of where the original warranty contract was purchased.
• Warranty contracts are taxed at point of sale with the tangible
personal property and are subject to the same tax rate(s).
February 2008 Colorado Department of Revenue Slide #24
• The transportation of tangible personal
property between a retailer and purchaser is
a service presumed not to be subject to sales
or use tax.
• Transportation charges are not taxable if
they are both:
1. Separable from the sales transaction
2. Stated separately on written invoice or
• FYI Sales 29
February 2008 Colorado Department of Revenue Slide #26
Transportation Charges cont.
• Transportation charges are separable from the
sales transaction if they are:
– Performed after the taxable property or service
is offered for sale; and
– The seller allows the purchaser the option
either to use the seller’s transportation
services or use alternative transportation
• Note: Home-rule cities may tax transportation
charges – contact each home-rule city for details.
February 2008 Colorado Department of Revenue Slide #27
• On leases of more than 36 months, the lessor must
charge sales tax on the lease payments.
• On leases of 36 months or less, the lessor may
either pay the tax when purchasing items to be
leased or may collect the tax from the customer
through the lease payments.
• If collecting sales tax on payments, you must
submit an application for a permit to collect sales
tax on the rental or lease payments (DR 0440.)
• Douglas County has a tax of 1% on property rented
for 30 days or less (excluding motor vehicles). Tax
is remitted monthly on Form DR 1480 “Colorado
Short-Term Rental Tax Return.”
• FYI Sales 56
February 2008 Colorado Department of Revenue Slide #28
• A manufacturer may contract to build into real property. If
the contract states that title to the materials is prior to the
time the materials are built into real property, the
manufacturer will be considered to have sold the material.
• Manufacturer must charge sales tax on the selling price of
the material. If not properly separated, the amount included
for installation is also taxed.
• If a manufacturer builds materials into real property and
title does not pass until incorporated in the real
property The manufacturer is a “contractor”
contemplated in the special regulation for “retailer-
contractor” and the manufacturer must pay sales/use tax
based on the cost of goods withdrawn from inventory.
• FYI Sales 41
February 2008 Colorado Department of Revenue Slide #29
• Purchases of machinery/machine tools and parts thereof
are exempt from state sales/use tax when the machinery
will be used in manufacturing. 39-26-709 C.R.S.
• Effective May, 23, 2007, this exemption was expanded
to include machinery/machine tools, or parts for such
machinery, used in the production of electricity from a
renewable energy source, including but not limited to
• The equipment that is used both within and outside an
enterprise zone only qualifies for the regular statewide
exemption, as does equipment used at a location prior
to that location’s designation as an enterprise zone. 39-
• FYI Sales 10
February 2008 Colorado Department of Revenue Slide #30
Pick Up Versus Delivery
• Pick up: Contractors must pay all state and
local sales taxes to the vendor on all
materials purchased and picked up at the
store, regardless of the location of the
• Delivery: Contractors must also pay all state
and local sales taxes to the vendor on all
materials purchased that the vendor delivers
to a construction site within the same taxing
jurisdictions as that in which the vendor’s
store is located.
February 2008 Colorado Department of Revenue Slide #32
Deliveries Outside Boundaries
• Local sales taxes and RTD/CD/FD taxes are not collected when
the retailer or his agent delivers via the retailer’s vehicle, to a
destination outside the boundaries of the vendor’s local taxing
jurisdictions or to a common carrier for delivery outside the
boundaries of the vendor’s local taxing area(s).
• Delivery into another local taxing area does not require the
vendor to collect the local sales taxes of the delivery area if the
vendor does not have a business presence there. (e.g., sales
representstive, physical location, etc.)
• However, sold goods that are turned over to a contractor, etc.
who is not primarily a common carrier for delivery (for example,
a carpet store turning over sold carpet to an independent
installer who then installs the carpet for the purchaser), does
not constitute delivery to another taxing area. Therefore, the
goods are taxable in the local jurisdiction where the contractor
picks up the goods.
February 2008 Colorado Department of Revenue Slide #33
• Vendors making retail sales which are
exempt from local sales tax due to the
delivery location bear the burden of proving
that delivery took place outside the taxing
• Retailers should maintain invoices showing
specifics of such deliveries by common
• For deliveries with the retailer’s own vehicle,
the DOR recommends maintaining delivery
invoices signed by the purchaser upon
delivery which show date, time, place, and
February 2008 Colorado Department of Revenue Slide #34
RTD/CD/FD Use Tax
• Because the RTD/CD/FD has a use tax,
businesses that are not located in the
RTD/CD/FD but make regular shipments into
the district or have otherwise established
nexus (a sales presence) in the district
should collect the tax and remit it on the
“Colorado Retail Sales Tax Return” (DR
• If the RTD/CD/FD tax is not collected by the
vendor, the consumer located within the
district must pay the use tax on Form DR
0252 “Consumer Use Tax Return.”
February 2008 Colorado Department of Revenue Slide #35
Sales Tax Account
Sales Tax Account
• Form CR 0100 (Business registration)
• Must file sales tax returns, even with no tax due.
• Prorated Fee: If the first day of sales is:
January to June even–numbered years 2004, 2006, 2008 $16.00
July to December even–numbered years 2004, 2006, 2008 $12.00
January to June odd–numbered years 2005, 2007, 2009 $8.00
July to December odd–numbered years 2005, 2007, 2009 $4.00
• Deposit required for retail sales tax license $50.00
• The deposit is automatically refunded after $50 sales tax has been
remitted. There is no time limit for amount to be reached to get
February 2008 Colorado Department of Revenue Slide #37
Sales tax returns
Monthly (Taxable sales $10,000 or more/month) – 20th
day of month following reporting period.
Quarterly (Taxable sales of less than $10,000/month)
January – March due April 20th
April – June due July 20th
July – September due October 20th
October – December due January 20th
Annually (If you collect $15/month or less after one year)
– Due January 20th
Wage withholding returns:
15th, 30th or 3rd business day following the end of your
Consumer use tax returns:
Yearly; or when every $300 in use tax is accumulated.
Due 20th of the month following the end of accumulation or
annual filing period.
February 2008 Colorado Department of Revenue Slide #38
• When accepting any license for a “tax-free” sale:
– Make a copy of the license.
– Write the license number on purchase invoice.
– Keep a copy of the license for three years
(statute of limitations.)
• Examples of records that may be needed at audit
may include, but are not limited to the following:
– Purchase orders
– Copies of contracts
– Bills of lading
– Delivery slips
February 2008 Colorado Department of Revenue Slide #39
Sales/Use Tax Example #1
A lump-sum contractor purchases materials and picks up
for a job in Englewood. Who pays the sales taxes and where
are they remitted?
Invoice as follows:
Materials total $5000.00
State sales tax 2.9%
Arapahoe county sales tax .25%
Englewood sales tax 3.5%
Special District tax (RTD/FD/CD) 1.2%
Total combined sales tax rate + 7.85%
February 2008 Colorado Department of Revenue Slide #41
Example #1 cont.
• First, being a lump-sum contractor, the
contractor pays all sales taxes to vendor.
• The vendor will remit state, county and
special district taxes to Revenue; Englewood
is a home-rule city, who collects its own
taxes, so the vendor will remit the city taxes
directly to Englewood.
February 2008 Colorado Department of Revenue Slide #42
Sales/Use Tax Example #2
A time and materials contractor purchases and picks up
materials from a vendor in Englewood, for a job in
Englewood and presents the vendor a Colorado sales tax
license and a building permit showing a USE tax has been
paid to the city and county. Who pays the sales taxes and
where are they remitted?
Invoice as follows:
Materials total $5000.00
State sales tax 2.9%
Arapahoe county sales tax .25%
Englewood sales tax 3.5%
Special District tax (RTD/FD/CD) 1.2%
Total combined sales tax rate +7.85%
February 2008 Colorado Department of Revenue Slide #43
Example #2 cont.
• In this case, the time and materials
contractor WOULD NOT pay sales tax to
• The contractor will purchase materials tax-
free and then charge his/her customer state
and special district sales taxes on the
• The use tax has been paid to the local
jurisdictions via the building permit.
February 2008 Colorado Department of Revenue Slide #44
Sales/Use Tax Example #3
A lump sum contractor purchases materials from a
vendor located in Arvada (Jefferson county) and has
them delivered to a construction site in Englewood
(Arapahoe county.) The contractor provides a building
permit showing a USE tax has paid. Who pays the taxes
and where are they remitted?
Invoice as follows:
Materials total $5000.00
State Sales Tax 2.9%
Special District Tax (RTD/FD/CD) 1.2%
Total combined sales tax rate + 4.1%
February 2008 Colorado Department of Revenue Slide #45
Example #3 cont.
• In this case, the vendor is located in Arvada
(Jefferson county.) The construction site is
located in Englewood (Arapahoe county.)
The vendor and construction site are both in
the (RTD/CD/FD) jurisdiction.
• The vendor will charge the contractor state
and special district taxes and remit to
• The customer/contractor will pay the USE
tax to the local jurisdictions.
February 2008 Colorado Department of Revenue Slide #46
Sales/Use Tax Example #4
You purchase a tool box over the Internet, from an out-of-
state company, with no nexus in Colorado. The tool box is
delivered to your business, located in Golden, which is a
home-rule city. The invoice shows:
Price of tool box $2,000
Delivery charge $15.00
Tax charged $00.00
Invoice Total $2,015
In this example, no sales tax was charged by the out-of-state
company. Therefore, use tax is due: State use tax (2.9%), and
RTD/CD/FD use tax (1.2%), which is remitted to Revenue. The
City of Golden (3%) use tax, which is remitted directly to the
city. However, Jefferson county is state-collected and
currently does not have a use tax. Note: If Jefferson county
had a use tax, the tax would only apply to building materials
and/or motor vehicles.
February 2008 Colorado Department of Revenue Slide #47
Sales/Use Tax Example #5
A tool box is purchased and picked up from a vendor in
Greeley, Weld county and brought back to your business
location in Aurora, Arapahoe county. The invoice shows:
Price of tool box $2,000.00
Tax charged $ 127.20
Invoice Total $ 2,127.20
$127.20 divided by $2,000.00 = 6.36% tax collected by seller.
(2.9% state, 1.2% RTD/CD/FD, 3.46% city.) Aurora has a USE
tax rate of 3.75%. Therefore, you would owe .29% in USE tax
to the city of Aurora and remit the tax directly to the city, as
Aurora is a home-rule city and collects its own taxes.
February 2008 Colorado Department of Revenue Slide #48
“Free” Tax Classes
Forms &FYI Publications
Colorado Department of Revenue
• Forms, FYI publications, Online Customer Support,
Statutes & Regulations, Links to other government
agencies, Tax Alerts
– Call Center, Hours: M-F, 8:00a.m. - 4:30p.m.
• 303-238-7378 (SERV) - General Information
• 303-238-3278 (FAST) - Specific Account Information
– Service Centers, Hours: M-F, 8:00a.m. - 4:30p.m.
• Denver – 1375 Sherman Street (14th & Sherman)
• Colo. Springs, Ft. Collins, Grand Junction, Pueblo
February 2008 Colorado Department of Revenue Slide #50
• Free Tax Classes offered by the Department of
1. Sales/Use Tax for Beginners – Content online
2. Advanced Sales/Use Tax – Content online
3. Employer/Employee Basics 101 (federal and
state wage withholding, unemployment tax and
workers’ compensation) – Content online
4. Contractor/Manufacturing – Content online
5. Hospitality – Content online
6. Printing/Advertising – Content online
February 2008 Colorado Department of Revenue Slide #51
Sales Tax Info.
1. Local Sales Tax Rates – Rates for cities and counties
2. Local Taxes by Address – Rates for specific addresses
3. Retailers’ Use Tax Zero File - Out of state retailers
4. Retailers’ Sales Tax Rates – Need sales tax account
5. Sales Tax Account History – View own sales tax
account (must set up account/need a pin number)
6. Sales Tax License Verification – Verify sales tax
7. Sales Tax Rate Charts – Need total sales tax rate
8. Sales Tax Zero File – For those with no sales tax due
February 2008 Colorado Department of Revenue Slide #52
• Contacts listed on page #4 of the DR 1002
• Can also be located via our Web site:
Sales Tax Information
Local Sales Tax Rates
Choose home-rule city from list
Click on the home-rule city link, which will
take you to the municipal government page
where all the links are located to each home-
rule city Web site.
Note: Many home-rule cities conduct sales/use tax
classes and will need to be contacted directly for
February 2008 Colorado Department of Revenue Slide #53
Commonly Used Forms
DR 1002 – Sales/Use Tax Rates
CR 0100 – Business/Sales Tax Registration
DR 0100 – Sales Tax Return
a) DR 0100 1 (Supplementary schedule for retail sales tax
b) DR 0100 1-R (Supplementary schedule for RTD retail
sales tax return.)
c) DR 0100 A (Retail sales tax return for occasional sales.)
DR 0137 – Claim for Refund
DR 0172 – Contractor Application for Exemption
DR 0252 – Consumer Use Tax Return
DR 0251 – RTA Consumer Use Tax Return
DR 1102 – Account Changes/Closure
DR 1191 – Sales Tax Exemption on Purchases of Machinery and
• DR 1192 – Machinery and Machine Tools State Sales Tax
Exemption Agreement (Use if currently file more than 100
Machinery and Machine Tool Exemption forms DR 1191's/year.)
All forms can be accessed at: www.TaxColorado.com
February 2008 Colorado Department of Revenue Slide #54
Contractors & Mfg. - FYIs
Containers - Sales 21
Contractors - Sales 18
Contractors and Retailer-Contractors - Sales 6
Credit For Tax Paid to Another State - Sales 82
Direct Pay Permit for Colorado Sales Tax - Sales 78
Enterprise Zone Exemption
Machinery & Machine Tools in Mining - Sales 69
Fabricating, Producing and Processing - Sales 25
Gas and Electric Services - Sales 30
How to Document Sales to Retailers - Sales 1
Maintenance and Decorating Services - Sales 40
Mfgs. & Prefabricators Acting as Contractors - Sales 41
Manufacturing Equipment Exemption – Sales 10
Modular or Sectional Homes – Sales 42
Penalties and Interest – General 11
Ready-Mix Concrete – Sales 49
Sand and Gravel – Sales 51
February 2008 Colorado Department of Revenue Slide #55
Contractors & Mfg. – FYIs cont.
Sales Tax Exemption on Industrial Utility Usage – Sales 71
Statute of Limitations – General 18
Tax Due Dates – General 15
Tools, Jigs, Dies, Patterns, Molds, Etc. – Sales 53
Upholsterers – Sales 54
Warranties and Maintenance Agreements – Sales 70
2. Sales Tax
3. Contractors & Mfg.
February 2008 Colorado Department of Revenue Slide #56
Thank You for Attending
Good luck in your business!