Sales Tax

Sales Tax Rate

Reviewed 1-1-2020

  Arapahoe
Adams
Douglas
City of Aurora
3.75%
3.75%
3.75%
State
2.90%
2.90%
2.90%
RTD
1.00%
1.00%
1.00%
Cultural
0.10%
0.10%
0.10%
County
0.25%
0.75% 1.00%
Total Rate
8.00%
8.50%
8.75%

Sales Tax General Information

Aurora sales tax applies to the retail sale or rental of all tangible personal property. It also applies to the retail sale of certain services that are listed below:

Couple shopping

Tax on Services

  • Gas and electric services

  • Telecommunication and cable television services

  • Freight and delivery charges

  • Damage waiver charge as part of a rental or lease charge

  • Recreational services, including but not limited to:

    • Pool and billiards

    • Golf

    • Bowling

    • Coin-operated amusement devices

    • Skating

    • Tennis

Sales Tax Exemptions (Exemptions include but are not limited to):

  • Sales of motor vehicles registered outside of the city

  • Sales of farm implements

  • Sales delivered outside the city

  • Sales of gasoline & special fuels which are subject to the state gasoline and special fuel tax (C.R.S. 39-27-101 et seq.) 

  • Sales of insulin, prescription drugs and prosthetic devices

  • Sales of food for domestic home consumption

  • Sales to the U.S. government, the state of Colorado and the city of Aurora, their departments, institutions and political subdivisions, in their government capacities only

  • Sales to religious and charitable organizations, in the conduct of their regular religious and charitable functions and activities. (State tax exempt numbers are required.)

  • Sales of machinery or machine tools, or parts thereof, in excess of $500.00 to be used in the city directly and predominantly in manufacturing. This exemption requires a declaration of entitlement to be filed by the purchaser with the retailer of the machinery or machine tools or parts thereof and with the finance director

The Standard Municipal Home Rule Affidavit of Exempt Sale can be used to certify to sellers that a purchase qualifies for exemption.

Standard Affidavit Training Instructions Video:

NOTE:With the exception of recreational events, tax-exempt organizations are responsible for collecting sales tax on all items sold.

Determine if an Address is Located Within the City of Aurora

Click on the Property Information icon to access a site for help in verifying if an address is within the Aurora city limits.

When to File a Tax Return

Sales and Use Tax Returns are due on the 20th of the month following the taxable period. The taxable period is your assigned filing status: monthly, quarterly, or annually. If you are uncertain of your assigned filing status, please contact the Tax Section. The filing status is determined by the amount of taxable sales listed below:

  • Monthly if taxable sales are $96,000 or more per year (if the tax is more than $300 per month).

  • Quarterly if taxable sales are $4,801 to $95,999 per year (if the tax is less than $300 per month).

  • Annually if taxable sales are $4,800 or less per year (if the tax is less than $15 per month).

NOTE: If the due date (20th) falls on a weekend or holiday, the next business day is considered the due date.

Tax Reminders

Sales Tax Vendor Collection Allowance

The sales tax vendor collection allowance is eliminated with the January filing period due February 20, 2018.

Business Licensing and Tax Class

Aurora offers a free workshop designed to help new and existing businesses understand business licensing and taxes. This beginner level seminar is intended to explain what is necessary to start-up in Aurora, and all types of businesses are welcome. Understand the process of obtaining a business license in Aurora, taxpayer rights and responsibilities, taxes you may have to pay, and the reason that audits are conducted. Tax and Licensing staff will be available to answer questions specific to your industry or situation.

Date:
Wednesday, Jan. 13, 2021 from 9 to 11 a.m
Location: Microsoft Teams Online Meeting

Please go to the Colorado Small Business Development Center Network (SBDC) web site for more details and to register.

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