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Chapter 219 Sales and Use Taxes Form

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Instructions and help about Chapter 219 Sales And Use Taxes

ACCOUNTING HANDBOOK QUICK LOOK: Sales & Use Tax Do you handle catering and merchandise or auction sales for your department? If you purchase meals, beverages, or merchandise and then re-sell them to attendees at events, the Sales & Use Tax procedures apply to you CU is generally exempt from most federal taxes and from Colorado state and local government sales tax However, organizational units need to understand the circumstances when they are responsible for remitting sales and use tax. Let’s take a quick look at what that means. To be tax exempt, 2 conditions must be met: The item must be purchased for the exclusive use of the University - meaning the item will not be re-sold AND The item must be purchased using a University Procurement Card or Purchase Order. This means you didn’t pay personally for the item and then request reimbursement. CU’s Sales & Use Tax procedures cover: Definitions, General Requirements, Sales Tax Procedures, Sales Tax and Fundra

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