The Town of Columbine Valley has a 3% Sales Tax assessed on all taxable purchases in the Town. Generally, these purchases occur at Columbine Country Club because no other significant commercial retail operations exist within the Town at this time. This same 3% Sales Tax is assessed on new and used vehicle purchases for all motor vehicles registered in the Town even though purchased at a dealership in another taxing jurisdiction.
In addition to Sales Tax, the Town has a Use Tax in the amount of 3%. It is identical to the Sales Tax except that it is assessed on taxable purchases made in other jurisdictions where the “taxable merchandise” is “used” in Columbine Valley. The most common incidence of the Use Tax being levied and collected is when a homeowner builds or makes home improvements. The Use Tax is assessed when the homeowner obtains a Building Permit for the project, and it is based on the estimated taxable materials to be used in the project. Evidence of payment of this tax is confirmed in the Building Permit, which can be presented to a vendor (such as The Home Depot) to eliminate a duplicate city sales tax being assessed on purchases of materials to be used in a building project in Columbine Valley.