Please read all information before completing this application for exemption:
1. School defined: An educational institution having a curriculum comparable to a grade, grammar, junior
high, high school, or college, or any combination thereof, requiring daily attendance having an enrollment
of at least forty (40) students, and CHARGING a tuition fee.
2. Charitable Organization defined: Any entity which: a) has been certified as a not for profit organization
under section 501(c)(3) of the Internal Revenue Code, and b) is a religious or charitable organization. As
used in this definition, a “charitable organization” is an organization which exclusively, and in a manner
consistent with existing laws and for the benefit of an indefinite number of persons, freely and voluntarily
ministers to the physical, mental or spiritual needs of persons, and which thereby lessens the burdens of
government.
3. This Exemption Certificate being issued covers direct purchases made by the organization for its own use in
order to qualify for the exemption, purchases must be billed directly to the organization, and payment must
be made from funds of the organization. This exemption does not apply to SALES made by the
organization, which may be taxable. Charitable organizations or governmental entity which makes sales of
tangible personal property to the public is considered a retail transaction therefore requires collection of
City of Colorado Springs sales tax, notwithstanding the fact that the merchandise sold may have been
acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes.
4. The exemption also does not apply to purchases by the organization for the personal use of employees or
members, or to food, beverage or lodging purchased by the organization if the recipient of the food,
beverage or lodging reimburses the organization in any way, such as by purchase of a ticket, payment or a
registration fee, or making an involuntary contribution.
5. The exemption may not be used by construction contractors who may perform contracts for the
organization. Contractors are the consumers of all personal property purchased and used in the
performance of contracts for others and are not allowed exemption regardless of the entity for whom their
services are performed.
6. When approved by the City of Colorado Springs, a copy of the Exemption Certificate may be given to any
Seller from whom legitimate tax exempt purchases are made.
7. For approval, please send this application to The City of Colorado Springs, Sales Tax P.O. Box 1575, Mail
Code 225, Colorado Springs, CO 80901-1575 or drop off at our physical location, City of Colorado
Springs, Sales Tax Office 30 South Nevada Avenue, Suite 203, Colorado Springs, CO 80903. Once
approved a certificate of exemption number will be mailed to you.
8. This Exemption Certificate will be revoked for misuse, and responsible persons may be subject to fines and
prosecution.
SALES TAX
EXEMPTION APPLICATION