Various sales and use tax liabilities can result from making improvements to real property. The parties liable under the city code, as well as the types and amounts of tax due, will depend upon the project. Each party involved, including owners, primary contractors, and subcontractors, is charged with understanding their respective liability.
Taxpayers may not avoid assessment or payment by virtue of private contract provisions specifying that another party is liable for taxes resulting from the project. A taxpayer's inability to recover assessed taxes from another party, such as a primary contractor or property owner, will not be cause for abatement. Failing to timely file or pay taxes due may result in additional fines, penalties and interest, and can even result in liens against the property improved.
The following collection of publications and forms is specific to Westminster construction taxes. Not all will be applicable to every project. After reviewing the relevant topics, feel free to contact the Sales Tax Division with additional questions regarding Westminster construction taxes.
Tax Compliance Guide Topics
All Tax Compliance Guide topics
Construction Tax Forms
Advance Construction Equipment Declaration
Construction Equipment Declaration (After-the-Fact)
Materials Cost Affidavit
Project Cost Report
Request for Direct Payment Permit - Landscape & Private Improvements
Request for Direct Payment Permit - Public Improvements
Sales & Use Tax Return
Excel Sales & Use Tax Return with Calculation Formulas (XLS, 39 kb)
All Westminster tax forms
Additional Resources
Westminster Building Division
Colorado Department of Revenue