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Sales Tax Information
State of Colorado Retail Delivery Fee
Effective July 1, 2022, the State of Colorado imposes a Retail Delivery Fee of $0.27 on all deliveries by motor vehicle to a location in Colorado with at least one item of taxable tangible personal property. The retailer or marketplace facilitator that collects the sales or use tax on the tangible personal property sold and delivered, including delivery by a third party, is liable to also collect and remit the retail delivery fee to the state.
Retail Delivery Fee is not subject to the City of Lafayette sales or use tax
The City of Lafayette normally taxes delivery, transportation, freight, and other charges that effect the delivery of tangible personal property to purchasers/customers in the City (see the definition of Purchase Price is Sec.110-37 of the Lafayette Municipal Code). However, the City considers the Retail Delivery Fee to be unrelated to these other charges and costs that actually affect delivery. The Retail Delivery Fee is not subject to the City of Lafayette sales or use tax.
Online Business Licensing and Sales tax system
The City of Lafayette has partnered with MUNIRevs to provide an online business licensing and tax collection system. This system allows businesses and independent vendors to access their accounts and submit tax returns and payments online.
MUNIRevs provides phone and web support Monday-Friday from 8am to 5pm. Contact support if you are having trouble accessing your account, applying for a license, filing tax forms, making payments, or if you want to close your account.
- Phone and web support at 1-888-751-1911
- Email Support
Sales Tax overview
The City of Lafayette is a Home Rule City which means that the City portion of Sales Tax collected in Lafayette is remitted directly to the City of Lafayette, instead of being remitted to the State of Colorado for disbursement.
As a Home Rule City, the City of Lafayette charges Sales Tax on some items that the State of Colorado does not. For instance, the City taxes food for domestic consumption, the State does not. Each vendor should read the Municipal Code, Section 110-121.
Exemptions to City Sales Tax are listed in the Municipal Code, Section 110-122. If it is not listed in the exemptions, it is taxable. Service type businesses are exempt from licensing if they do not sell any products.
The business must have a Sales Tax License number from the State of Colorado before applying for a license with the City of Lafayette. The application and license do not have a fee required. Approximate processing time is 2 weeks.
Standard Municipal Home Rule Affidavit of Exempt Sale
City of Lafayette Exemption Certificate
Contact us for questions about the City Municipal Code
Call the Sales and Use Tax staff at 303-665-5588.