The University of Colorado, as a public institution of higher education of the State of Colorado, is exempt from all federal excise taxes under Chapters 32 and 33 of the Internal Revenue Code and from all Colorado State and local government sales and use taxes (see C.R.S. 39-26-114(a) and 203).
The University's tax exempt status applies only to purchases made for the exclusive use of the University and using a University purchase order or University purchasing card (Visa). The fraudulent use of this tax exempt memo to secure exemption from the payment of taxes will subject all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.
Suppliers are hereby notified that when materials are purchased for the benefit of the State (i.e., the University), such exemptions apply except that in certain political subdivisions (for example - City of Denver) suppliers may be required to pay sales or use taxes even though the ultimate product or services is provided to the State. These sales or use taxes will not be reimbursed by the University.
Copies of the State of Colorado Tax Exempt Certificates, as well as a clarifying letter from the City of Denver are available.
Tax exempt certificate numbers
FEIN Number: 84-6000555
- Federal Excise Tax Exemption Register Number: 84-730123K
State of Colorado
- State Tax Exempt Number: 98-02565-0000