Tax-Exempt Information

In order for the University to use its tax exemption, purchases must be made using a University Purchase Order, University Procurement Card, or University Travel Card, and must be paid directly to the seller (e.g., by warrant or check drawn on government funds, or via credit card in the name of the University of Colorado). University of Colorado purchasing cards include the name of the cardholder and the University’s tax-exempt number for the State of Colorado. All card charges are billed directly to the University of Colorado. If a supplier asks for additional tax-exemption documentation, see the forms and certificates below.

If requested, the following two documents establish CU's exempt status for Colorado State sales tax:
DR 0160 State of Colorado Certificate of Exemption For State Sales/Use Tax Only
DR 5002 Declaration of Wholesale or Entity Sales Tax Exemption

The State of Colorado Tax-Exempt number 98-02565-0000 is provided on the above two documents.

If a supplier would like to verify our existing exemption certificate is valid and current, they can visit the Sales Tax License section on the State of Colorado Revenue Online webpage and under the Sales Tax and Exemption Verification tile, select Verify a License or Exemption Certificate, and enter CU's 8-digit Colorado Account Number (CAN) 98025650000 (no spaces or dashes) to verify.

• The Federal Employer Identification Number, 84-6000555 is issued for the purpose of IRS tax administration. It appears on the University’s IRS Tax Exempt Letter 501(c)(3).
• Federal Excise Tax Exemption Register Number: 84-730123K

Home-rule jurisdictions may have different rules regarding government tax exemptions.For some of the home rule jurisdictions in which the University frequently conducts business, please use the appropriate home rule city letters and certificates when suppliers request tax exemption documents. 

Standard Municipal Home Rule Affidavit of Exempt Sale forms for specific municipalities. These, and the DR 0160 and DR 5002 (see State and Federal, above), should be provided to vendors along with the appropriate city Tax-exemption certificate, below:

Aurora
Boulder (pending)
Denver
Colorado Springs
Breckenridge
Westminster Note: For events in Denver, the supplier may ask for the Affidavit of Exempt Event form. There are three questions on the form that must be answered in the affirmative (Yes/True) for the purchase to qualify for tax exemption. The form must be completed by the organizational unit for each event, and then signed by the OUC. 

Tax-exemption certificates for specific cities. These evidence CU's exempt status and should be provided to vendors along with the appropriate Standard Municipal Home Rule Affidavit of Exempt Sale form, above:

Boulder
Denver
Colorado Springs

If the purchase is made in or delivered to New York or Texas, and the vendor requests proof of CU's tax-exempt status in that state, provide this certificate. The vendor may require additional New York State or Texas forms to be filled out.
New York
Texas - UCB
Texas - UCD

If your organizational unit conducts an event that charges an admission/registration fee and the fee includes a meal/beverage and/or lodging as part of the admission fee to an attendee, then you cannot use the University's tax exemption status in purchasing the food/beverage or lodging.

• By paying a registration fee that includes a meal/beverage, the attendee is in effect the actual purchaser of the meal. Taxing jurisdictions view this as re-selling the meal; accordingly, the University is being reimbursed for the meal and cannot pass on its tax-exempt status to the attendee.
• Conferences, Official Functions, and Fundraising Events that are charging a fee and serving food/beverage are required to pay sales tax on their food/beverage/catering services. If your event has sales tax liabilities, notify the caterer and ensure that sales tax is added to your invoice. (Catering suppliers are required by law to remit the appropriate sales taxes to the taxing jurisdictions.) For purchase orders, you must also notify the PSC Purchase Agent and ensure that sales tax is flagged on the PO so PSC Payable Services will pay it.

If your organizational unit sells merchandise to out-of-state purchasers, please work with your campus controller’s office to determine sales tax liability.

When materials are purchased for the benefit of the State (here, the University), such exemptions apply. In certain political subdivisions (e.g., City & County of Denver), suppliers may be required to pay sales or use taxes even though the ultimate product or service is provided to the State. Such sales or use taxes will not be reimbursed by the University.

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