Windsor's retail sales tax rate is 3.95% on all net taxable retail sales and taxable services.
In Windsor, the State of Colorado retail sales tax exemptions DOES NOT APPLY to certain things. Windsor’s 3.95% retail sales tax must be collected on all food for home consumption, purchases of machinery and machine tools, and on purchases of electricity, coal, gas, fuel oil and coke.
Call 970-674-2486 for more information concerning Windsor Retail Sales Tax.
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Windsor’s Use Tax rate is 3.95% only on certain things:
- storing, using or consuming within the Town any construction and building materials;
- new construction building material use tax is collected upon the issuance of a building permit;
- construction equipment located within the town for a period of more than thirty (30) consecutive days;
- construction equipment located within the town for less than thirty (30) consecutive days is also subject to use tax.
Read W.M.C. Section 4-3-190 for more information on calculating reduced use tax for less than 30-days or call 970-674-2436 for more information on building construction permit fees.
Examples (not all inclusive) of Sales Tax and Use Tax exemptions may apply to:
- Government agencies;
- Public and Private schools grades K-12. This includes K-12 organizations whose proceeds are strictly used for the benefit of a K-12 school or K-12 school-approved student organizations group;
- Churches and entities organized for religious purposes; and
- Charitable Organizations holding a 501(c)(3) Letter of Determination from the IRS Department of the Treasury can claim exemption. A copy of the letter must be on file in the Windsor Finance Department. *Not every charitable or civic organization qualifies for sales or use tax Exemption.
- Purchases of Motor Vehicles registered inside the Windsor city limits are exempt. The exemption does not apply to leases or rentals of a motor vehicles registered inside the city limits.
More information can be found under definitions of “Charitable Organization” in Chapter 4 of the Windsor Municipal Code or call 970-674-2486.
Yes. Everyone who falls within the definition of “engaged in business” in Windsor is required to obtain a Windsor Business License. This applies to all businesses who conduct retail or wholesale sales and to all businesses who only perform services to the public. Service-only businesses may include: daycare providers, physicians or dentists, bookkeepers, insurance agents, home healthcare providers, all therapists, pet sitters and groomers, cosmetologists and barbers, painters, roofers, contractors, construction companies, realtors, etc. The license is an annual license based on the calendar year.
“Engaged in Business” means performing or providing services, or selling, leasing, renting, delivering, installing or any activity in connection with the selling, leasing, renting, delivering, or installing in the Town of tangible personal property by a retail sale, for use, storage, distribution, or consumption within Windsor. This term includes, but shall not be limited to, the following acts or methods of transacting business:
(a) Maintaining within the Town, directly or indirectly or by a subsidiary, of an office, building, structure, store, distributing house, salesroom or a house, warehouse, mobile vendor, or other place of business;
(b) Maintaining within the Town an office for employees, agents, or commissioned sales persons to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;
(c) Owning, leasing, renting, or otherwise exercising control over real or personal property within the Town;
(d) Making more than one (1) delivery into the Town within a twelve-month period;
(e) Mobile food vending.
The kind of business you are conducting in Windsor will determine the type of Windsor license you need to apply for. Please note that in each instance of business, the Windsor license is required prior to conducting business. Businesses located outside of Windsor may also be required to obtain a Windsor license. A separate Windsor license is required for each place of business located inside the city limits. The license does not travel from one location to another (this also applies to Mobile Food Trucks). And, a Windsor license does not transfer from one owner to another upon the sale or relinquishment of the business. If you have questions concerning any of the types of Windsor licenses, email Licensing Technician or call the Licensing Technician at 970-674-2443.
Types of Windsor license applications include:Business License – Everyone conducting any kind of business in Windsor is required to complete a Business License Application. If you conduct any business from your home, then the Windsor Home Occupation Questionnaire on page 3 must be returned with the application. If you are a Sole Proprietor then a copy of your Driver’s License and Page 4 of the application is mandatory. The cost is $10.00 per calendar year.
Important: There may be State or Federal agencies or other Departments inside the Town of Windsor that have special permit or licensing requirements in addition to or prior to obtaining a Windsor Business License: i.e. daycares, home occupation businesses, gun shops, etc. Call the License Technician if you have questions on this. Retail Sales Tax License – The Retail Sales Tax License is a DUAL license that includes both the Business License and the Retail Sales Tax License for Windsor. The complete Business License Application must be turned into the Finance Department with the $10.00 business license fee enclosed. There is not an additional fee for the sales tax part of the license. If the business makes retail sales or wholesales, performs internet sales or direct sales, performs taxable services, or leases or rents tangible personal property inside Windsor, then this dual Business/Tax license is mandatory and the entire application needs attention.
Important: It is prohibited to make sales inside Windsor if there is not an active State of Colorado Sales Tax License issued to the business first. Prior to applying for the Windsor Retail Sales Tax License, you must obtain a State of Colorado Department of Revenue license account number. The Colorado Department of Revenue (CDOR) license is in addition to the Windsor license and is not the same as the business registration number issued by the Colorado Secretary of State. If you have not yet obtained a CDOR license, it highly recommended that in-lieu of applying for the State license on-line, you go directly to the Colorado Local Service Center nearest you. The CDOR Front Range office is located at 3030 S. College Avenue, Ft. Collins CO 80526, or call them at 970-494-9805. The CDOR sales tax license number will be issued on-site the same day the State license is applied for at the Service Center, versus having a 30 day or more waiting period for an on-line application response.
A State of Colorado Department of Revenue Sales Tax License is not required if the business does not make any taxable sales of tangible personal property or provide any taxable services inside the State of Colorado. The State of Colorado website, FYI Sales 9 will provide more information on licensing. A local phone call to the State of Colorado Department of Revenue is suggested, 970-494-9805.
Mobile Food Vendors - Mobile Food Trucks are retail sales vendors and a Windsor Business and Retail Sales Tax License is mandatory prior to making sales inside the city limits. After obtaining the retail sales tax license number from the State of Colorado Department of Revenue, a Mobile Food Vendor can then start the process to set up and make sales inside Windsor. A Windsor Business License is required for each location where the vendor will be making food sales within the city limits. In addition to these two retail sales licenses, the Windsor Zoning Department also requires completion of their Mobile Food Vending Application. This application and documentation must be turned into the Windsor License Technician at the same time as the Windsor Business License Application. Review by the Zoning Department will be performed and upon their approval, the Windsor Business and Retail Sales Tax License will be issued. Restrictions do apply as per the Windsor Zoning Code in Section 16-10-110. Questions concerning the mobile food vendor zoning code regulations should be directed to the Planning and Zoning Department, 970-674-2430.
Special Event Retail Sales Tax License – A Windsor “Special Event” is defined as a retail sales event where three (3) or more people, businesses, or organizations are making sales of tangible personal property, at one location in Windsor, for less than seven (7) consecutive days. Windsor requires only the Event Organizer to complete the Windsor Special Event Retail Sales Tax License Application. This Windsor license serves as a “blanket license”, therefore individual retail vendors are not required to obtain a Windsor license for the pending event. Within 10-days prior to the start of the event, the Event Organizer must also prepare a Vendor Worksheet, included with the application, listing the contact information for all vendors attending the event. You may email Licensing Technician or call the Licensing Technician at 970-674-2443 if you have questions.
If the event is going to be held on city-owned property, parks, or buildings, the Event Organizer must contact the Art & Heritage Culture Supervisor at 970-674-3525 to obtain the complete Special Event Guidelines packet prior to applying for the Windsor Special Event Retail Sales Tax License. When any event or sales are taking place on city-owned property, the Art & Heritage Culture Department must first approve the event before the Windsor Special Event Retail Sales Tax License is issued.
The cost of the Windsor Special Event Retail Sales Tax License is $10.00 per event, per year. Other City Departments or agencies outside of the Town may require additional fees. Other regulations may also apply.
When issued, this Windsor license authorizes the “Event Organizer” to become the Tax Collection Agent for Windsor. Although individual participants are not required to hold a Windsor license, each participant is required to report their total gross sales and turn over the total Windsor sales tax directly to the Event Organizer at the conclusion of the event. It is then the responsibility of the Event Organizer to prepare the final Windsor sales tax return and make payment in full to the Windsor Finance Department within fifteen (15) days following the event. If you have any questions concerning Windsor sales tax & reporting, email Sales Tax Technician or call the Sales Tax Technician at 970-674-2486.
Depending on how the Event Organizer has licensed with the State of Colorado will determine how individual participants license and report State of Colorado sales taxes. The State also allows the Event Organizer to obtain a “blanket license” that works the same way as the Windsor license. It can be obtained and issued at the Colorado Local Service Center at 3030 S. College Avenue, Ft. Collins CO 80526, or call them at 970-494-9805. Seasonal Sales – means, “temporary sales of a product or service which is holiday-specific, such as Christmas tree sales, Halloween pumpkin sales, Farmer’s Markets, and the like”. Each location will require a Seasonal Sales Permit Application to be approved by the Director of Planning. The Seasonal Sales Permit Application is in addition to the Windsor Business License Application and must be turned in at the same time that the Retail Business License is applied for. The cost of the Permit is $10.00 in addition to the $10.00 Business License fee.
Information concerning Seasonal Sales is in the Windsor Municipal Code in Section 4-3-360 and in Section 16-2-20 or you may contact the Planning Department at 970-674-2430.
On average, a 10-business-day review period is required for each type of license application, except a Special Event. A Special Event License application review will require, at the minimum, a 30-60 business day window because there are often many other Departments within the Town involved in this review; i.e. public works, police, zoning, recreation, finance, state agencies, etc. Plan accordingly so your special event is not delayed or cancelled.