Sales Tax

All businesses that sell retail merchandise or provide taxable services are required to obtain a State of Colorado Sales Tax License (PDF) and a Town of Eagle Business License (PDF). Special event vendors can use the Special Event License Application (PDF).

Retail sales inside the Town limits are taxed at a rate of 8.9%, comprised of:

  • Colorado State tax 2.9%
  • Eagle County tax 1.5%
  • Town of Eagle tax 4.5%
The Colorado Department of Revenue collects the tax on behalf of the Town of Eagle. Colorado Business Registration forms, CR100, instructions, and contact information for the Colorado Department of Revenue are available on the state's website.

Special Event Sales Tax Forms

A taxable sale occurs where there is a transfer of title or possession. For many sales, transfers of title and possession occur at the same point in time and place. The most common example is where the purchaser pays for and takes merchandise with them in an over-the-counter transaction. Title and possession were transferred at the store, and the sales tax is due at the time of sale at the rate in effect for the store's location.
 
If the merchandise is paid for at the store, but the seller as a condition of the sale is required to deliver the merchandise to another destination, tax is due for each jurisdiction that is in common between the seller and the delivery point. The tax rate charged will be the tax due at the point of destination. In other words, delivery by the seller was a condition of the sale, meaning that title did not pass until the property was delivered.
 
Whether a mail order sale is subject to sales tax depends upon whether the seller is doing business in Colorado and where title and possession pass.
 
Local city and county sales taxes are not collected when the retailer or his agent delivers tangible personal property, via the retailer’s vehicle, to a destination outside the boundaries of the vendor’s local taxing jurisdiction(s) or to a common carrier for delivery outside the boundaries of the vendor’s local taxing area(s). Delivery of the tangible personal property into another local taxing area does not require the vendor to collect the local sales taxes of the delivery area if the vendor does not have a business presence there. However, use taxes are due for deliveries made into special districts that impose a use tax. The use tax should be reported on the Retailers Use Tax Return (DR 0173). See Sales/Use Tax Rates (DR 1002) to determine which special districts have a use tax.