Sales and Use Tax Code and Regulations - Forward

As provided under Commerce City Sales and Use Tax Code Number 20, Section 20-7-2, the following Regulations relating to the substantive and procedural contents of that Code have been prepared, under the authorization granted to the City Manager of this City and are here ordered published by theCity Manager for general distribution to all concerned taxpayers in the form of this Commerce City Sales and Use Tax Handbook.

Recognizing that changes evolve from legal and administrative interpretation, the City specifically designed this Handbook to be continually updated. Revisions, rulings, and new regulations are available upon request.

We would suggest that you consult, among others, the following areas of this Handbook: The Index for any reference to your business operations, the Definition Section 20-3, the Taxation Section 20-4, and the Exemption Section 20-5 (Subsections A through V). Particular note should be given to Section 20-5-A-1 and the limitations applied to Service Deductions, as well as to all Use Tax Liability sections, including Section 20-6 of this Handbook. If after reading this Handbook you wish further clarification as to the application of the tax to your particular business enterprise, please contact the Finance Department.

Sales and Use Tax Code and Regulations

Sales and Use Tax Return