Rules and Regulations
This following Rules and Regulations are prepared and published for the information of the general public and all persons in business pursuits who would be required to make payment of Sales Tax or Use Tax under provisions of the City of Fort Collins Sales and Use Tax Code, as well as for the guidance of the City employees whose responsibility it is to collect the taxes imposed by the Tax Code and the enforcement thereof. The following are only a GUIDE, and should not to be used in any case of law. Please refer to the City of Fort Collins Municipal Code on Taxation for any references to your particular business operation for the official laws imposed by the City.
The following documents are PDF files and require Adobe Acrobat Reader to view. You can download the free Acrobat viewer from Adobe's website.
- Advertising Agencies (PDF 36KB)
- Agents: Salespersons, Auctioneers, Manufacturer's Representatives (PDF 29KB)
- Banks and Credit Unions (PDF 28KB)
- Barbers and Beauty Shop Operators (PDF 28KB)
- Charitable and Government Exemption (PDF 33KB)
- Cleaners, Dry Cleaners and Laundries (PDF 28KB)
- Computer Hardware and Software (PDF 32KB)
- Consignment Sales (PDF 28KB)
- Dentists and Dental Laboratories (PDF 29KB)
- Discounts, Coupons, Etc... (PDF 34KB)
- Engaged in Business (PDF 28KB)
- Filing Periods(PDF 28KB)
- Food and Drink(PDF 33KB)
- Gas, Electric and Heating Services (PDF 28KB)
- Gift Certificates (PDF 28KB)
- Information Services (PDF 31KB)
- Maintenance Agreements (PDF 30KB)
- Medical Supplies and Equipment (PDF 45KB)
- Newspaper Inserts, Supplements, and Pre-Prints (PDF 28KB)
- Newspaper Magazines, and Other Publications (PDF 32KB)
- Statute of Limitations
- Telephone and Telecommunication Services (PDF 31KB)
- Telephone Occupation Tax (PDF 36KB)
- Transportation and Delivery Charges (PDF 31KB)
- Warranties (PDF 28KB)