Does a State exemption number mean that a business is exempt from paying Commerce City tax?
It is your responsibility to know the nature of your customer’s business. A state exemption number does not mean that the customer is exempt from Commerce City tax.

Is equipment and machinery that is used in manufacturing exempt from sales/use tax?
Commerce City does not exempt the purchase of equipment and machinery used in manufacturing from Commerce City tax. However, the State of Colorado does exempt certain purchases of equipment and machinery used in manufacturing from the state tax. If you have questions regarding the specific exemptions the state allows and the RTD, Culture, Football and County tax, please call the State of Colorado at 303.232.2416.

If I have zero tax liability, do I need to send in a tax return?
Yes. If you have any questions call 303.289.3628.