Nonresident Exemption: All sales of tangible personal property on which a specific ownership tax has been paid or is payable is exempt from the subject sales tax when such sales meet both of the following conditions:
- The purchaser is a nonresident of or has his principal place of business outside of the County, and
- Such tangible personal property is registered or required to be registered outside the limits of the County under the laws of the State of Colorado.
Charitable Organizations: Colorado allows certain sales and use tax exemptions for charitable organizations. Purchases made by charitable organizations in the conduct of their regular charitable functions.
Please see Department publication “Sales & Use Tax Topics: Charitable Organizations”, available online at Sales & Use Taxes Guidance Publications.
This publication is designed to provide general guidance regarding sales tax exemptions for charitable organizations and to supplement the guidance provided in the Colorado Sales Tax Guide.