Sales, Use & Property Tax

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Sales Tax

The Town of Superior levies sales tax on tangible personal property or taxable services that are purchased, sold, leased, or rented in the Town. The term "in the Town" includes any tangible personal property or taxable service that is provided or delivered to the purchaser within the Town of Superior limits. Superior's current sales tax rate is 3.46% of the retail purchase price of the tangible personal property or taxable services being purchased, sold, leased, rented, or otherwise consumed. Each separate and distinct sale is considered a taxable transaction. Sales tax is legally charged at the point of sale-which is where ownership changes. Therefore, if you purchase an item in an incorporated area, you will be charged tax for the Town in which you are purchasing the item. Sales tax is collected by the State of Colorado and distributed to the Town.

There is an exception to the general rule of taxation at point of ownership. Automotive vehicles, mobile machinery and self propelled construction equipment are typically based on location of residency. Also, tax applied to these purchases is use tax.

Use Tax

Use tax is a complement to sales tax. When Town sales tax is not charged, the unpaid sales tax is imposed on the purchaser as a use tax. Within Superior, use tax shall be paid and collected for construction/building materials and registered motor vehicles only.  Contractors doing construction work in the Town of Superior are subject to use tax on the materials and equipment used to complete such work. When a contractor is required to pull a permit for a construction project, the Town charges a use tax deposit on 50% of the total estimated project cost at the time the permit is issued.  The Town's current use tax rate is 3.30%

   Sales Tax
 Use Tax
 Town of Superior  3.46%  3.30%
 State of Colorado
 2.90%  2.90%
 RTD  1.00%  1.00%
 SCFD (Cultural Facilities)
 0.10%  0.10%
 Boulder County Transportation
 0.10%  0.10%
 Boulder County Open Space
 0.60%  0.60%
 Boulder County Jail
 0.05%  0.05%
 Boulder County Flood Recovery  0.185%  0.185%
 Boulder County Worthy Cause
 0.05%  0.05%
 Total  8.445%  8.285%

Are you a business owner or do you prepare tax returns for business owners in Colorado?

If you are a new business owner with no Colorado sales and use tax knowledge, a current business owner, or you have extensive knowledge about Colorado sales and use taxes, the Colorado Department of Revenue offers free workshops on sales and use tax to enhance your knowledge on this topic.

The department offers classroom-style workshops throughout Colorado, in addition to online workshops and webinars. To attend a classroom workshop or webinar, pre-registration is required. Continuing Professional Credit (CPE) credit is available.

To view a schedule of live and online workshops, make a reservation, or sign up for an upcoming webinar, visit the Tax Workshops and Education Web page at:  https://www.colorado.gov/pacific/tax/education

Property Tax

Two types of property are valued and assessed taxes by the Boulder and Jefferson County Assessor's Office: 1) "Real Property" (Land and Buildings) and 2) "Personal Property" (Business Machines and Equipment). Once market values are established, the Assessor's Office computes the assessed valuation of property based on state-legislated assessment percentages. Property tax due equals the assessed valuation times the mill levy divided by 1,000.

Town Property Tax is 7.93 mills.
Town Library Property Tax is 1.50 mills.