City and County of Denver Tax Rates and Consumer Use Tax
The Denver home rule city requires Sales Tax to be reported at the appropriate tax rate through SUTS, and it must be added to the Excel template manually. The following tax rates should be added to the Excel template (when applicable) by inserting additional columns after the Gross Amount column:
Short Term Auto Rental - 7.25%
Sales of Auto Rentals / Short Term Car Rentals
Retail Marijuana - 10.31%
Sales of Retail Marijuana
Taxable Food and Beverage - 4.00%
Sales of Food Items
Enter the "Text to Enter in Excel Form" in row three of your new column, and enter the amount that is subject to the tax in row 4.
Once your template has been modified, you can submit it as you usually would.
For Schedule B - Use Tax:
Consumer Use Tax is imposed upon the privilege of using, storing, distributing or otherwise consuming purchased, rented or leased, unless specifically exempt, when Denver's sales tax has not been paid on that purchase. If goods have been purchased tax free, such as supplies, fixtures, furniture, equipment, etc., for personal or business use or consumption, the applicable tax is due thereon. This would also include any goods drawn from inventory for personal or business use.
To report Consumer Use Tax, you must use the specific Denver Schedule B - Use Tax form to enter the tax amounts on the yellow form, after the Excel submission. To navigate to this feature, after your upload, select 'Denver' from the jurisdiction drop down and manually enter gross sales in the Schedule B - Use Tax form at the bottom of the page.
