What is a use tax?
Use tax is a complement to sales tax. A use tax is levied on the purchase price or acquisition cost of tangible personal property and taxable services purchased or leased that are brought into Commerce City without tax for the purpose of using, storing, distributing or consuming in Commerce City. The use tax rate is 3.50%. The use tax must be paid unless a legally imposed sales tax equal or greater than 3.50% has been paid to another municipality.

View the Sales and Use Tax Code and Regulations

How is a use tax account established ?
To establish a use tax account, call the Sales Tax Division at 303.289.3628,or pick up an application at City Hall or find the appropriate business licence online at the ask c3gov Business License page.