City of Louisville Tax Overview
- City of Louisville sales/use tax return forms for the current calendar year;
(each return is pre-printed with your city account number, vendor name, address, filing period, and due date.)
- Mailing labels
- Detailed instructions for completing the return
- Tax rate chart with breakdown
- Louisville Sales/Use Tax License
A taxpayer whose monthly sales or use tax due is one hundred dollars ($100.00) or more, shall file returns and pay tax monthly.
A taxpayer whose monthly sales or use tax due is less than one hundred dollars ($100.00) may pay tax quarterly.
A taxpayer whose annual sales or use tax due is between $25-$50 to file a return and pay tax semi-annually,
And, a taxpayer whose annual sales or use tax due is less than $25 to file a return and pay tax annually.
- A sales tax return is due and must be filed whether or not sales tax is due.
- Zero returns may be filed on-line through the City’s web site (call 303.335.4514 to receive a temporary password to use this feature)
If a monthly filer drops to less than $100 per month for an entire calendar year, the annual filing status will change to quarterly for the subsequent calendar year. If a quarterly filer exceeds $300 per quarter for an entire calendar year, the status will change to monthly in the subsequent calendar year.
The reporting period for a final return shall end on the date of the transfer of ownership of the business and the return shall be due within 30 days.
There is no vendor/service fee deduction in the City of Louisville.Due Dates
Every licensed business shall file a sales/use tax return, whether or not sales or use tax is due, and remit such return or any tax due to the city, on or before the twentieth (20th) day of the month following the reporting period.
Zero returns may be filed on-line using the Find Services, “Manage My Business/Tax Account” feature on the City’s web site. Please call us to receive a temporary password to use the account manager system 303.335.4514.
Timely payment shall be evidenced by the postmark date if mailed; otherwise, timely payment shall be evidenced by the date on the receipt issued by the city cashier. Any due date which falls on a Saturday, Sunday or legal holiday recognized by either the Federal government or State of Colorado shall be extended to the first business day following such weekend or holiday.
The City of Louisville has an electronic self-calculating form as an alternative for taxpayers. This form will calculate the amount of city tax owed based on the amounts you enter including any penalty or interest due. It is available for you on our web site under I Want To, “Manage My Business/Tax Account.” You must call our office to receive a temporary password to use the account manager 303.335.4514.
Once you have completed the form, print a copy to remit with your payment and retain a copy for your records.
Louisville Taxable and Exempt Transactions
A comprehensive listing of sales and use taxable and exempt transactions are contained in Title 3, Chapter 3.20 of the Louisville Municipal Code.
In addition, a detailed Tax Guide with the most frequently needed information and listed alphabetically is now available.
Use Tax – Purchase of Existing Business, Relocation of Business, or Start-up of New Business
City of Louisville consumer use tax must be paid on the tangible personal property included in the purchase of an existing business within Louisville, the relocation of a business to Louisville, or for the start-up of a new business in Louisville. All tangible personal property such as furniture, fixtures, computers, equipment and supplies for use in your business is subject to City sales or use tax. Please note that local sales/use tax is not the same as personal property tax which is paid to Boulder County. A business must file an Initial Use Tax Return form with the City, and submit a copy of your sales contract, purchase agreement, or invoice copies that indicate the cost of the tangible personal property and the purchase date.
These documents must be remitted with your consumer use tax payment. Payment is due on or before the 20th day of the month following the date of purchase, relocation, or start of the business.
The City of Louisville imposed a voter approved consumer use tax effective January 1, 2011. Use tax is due for all items taxed by the City on which a lawful local sales tax was not paid. To calculate the amount of use tax owed, you may use our self-calculating form. The consumer use tax rate from January 1, 2011 to December 31, 2017 was 3.5%. Effective January 1, 2018, the use tax rate is 3.65%.
The City of Louisville also collects a 3.65% use tax on building materials used for residential and commercial construction, and on motor vehicles.
Use tax on building materials is collected by the City on permits at the time a building permit is issued. The City is also the collection agent for Boulder County use tax on residential and commercial permits. For more information on building material use tax and related permit fees visit the Building Safety Division.
Motor vehicle use tax is collected at the time of registration by Boulder County. The County also collects City of Louisville use tax on our behalf. For more information on use taxes and fees for motor vehicle registration, including leased vehicles, visit the Boulder County Clerk and Recorder's Office.
Sales Tax & Licensing Division
For more information, please email the Sales Tax and Licensing Division at SalesTax@LouisvilleCO.gov.