Exemption Application Form - Colorado Springs (Page 2 of 2) in pdf

Information regarding an Exemption Application:

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 letter of exemption

will be returned to you. This is your exemption.

8. This Exemption Certificate will be revoked for misuse, and responsible persons may be subject to fines and

prosecution.

Rev 10/2012

Exemption Application Form - Colorado Springs Page 2