1. Does Breckenridge have a use tax? 

Breckenridge does not have a consumer’s use tax.  It is important to note that construction contractors are subject to sales tax.  Additionally, all new businesses and purchases of existing businesses must report sales tax on property purchased following the transaction. 

2. Does Breckenridge have a VDA program? 

Voluntary disclosure agreements (VDAs) 

Business owners are encouraged to come forward voluntarily and remit all sales, use, lodging and other taxes owed to the town of breckenridge in exchange for a partial or full waiver of late penalties due on delinquent remittances. 

Unlicensed taxpayers 

A voluntary disclosure agreement is available to taxpayers who are not currently licensed for the taxes due to the town and who are coming forward to remit and get licensed.   

Your business is not eligible if any of the following conditions are true: 

1. Your company is currently licensed and registered for tax with the Breckenridge 

2. Your company has been previously contacted by the Breckenridge for any tax delinquencies 

3. Your company is under audit by the Breckenridge  

For VDAs, all taxes collected from customers are considered held in trust and must be remitted regardless of the timeframe or period of lookback.  For taxes due, but not collected from customers, the lookback period will be limited to 3 years for regular sales and purchases and 7 years for use tax due on capital assets. 

Statutory interest is per month from when the tax was due will be added to the disclosure.  A schedule of taxes with a summary due by month for the lookback period is required.  

A Breckenridge VDA agreement must be completed and the taxpayer name declared prior to acceptance.   

VDA agreement

Licensed taxpayers 

Licensed taxpayers who are self-declaring taxes due for prior periods need to file an amended return.  A partial or full waiver of penalty may be requested on the amended returns filed and will be considered on a case-by-case basis for reasons of good cause.   

3. How does Breckenridge treat the Colorado Retail Delivery Fee? 

Effective July 1, 2022, the state of Colorado imposes a retail delivery fee on all deliveries by motor vehicle to a location in Colorado with at least one item of taxable tangible personal property.  The current fee is $0.28 per delivery. The retailer or marketplace facilitator that collects the sales or use tax on the tangible personal property sold and delivered, including delivery by a third party, is liable to also collect and remit the retail delivery fee to the state. 

Retail delivery fee is not subject to the town of Breckenridge sales tax. 

The town considers the retail delivery fee to be unrelated to these other charges and costs that actually affect delivery. The retail delivery fee is not subject to the town of Breckenridge sales tax. 

4. What does engaged in business and economic nexus mean? 

Engaged in business in the town means performing or providing services or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the town. Engaged in business in the town includes, but is not limited to, any one of the following activities by a person: 

1. Directly, indirectly, or by a subsidiary, maintains a building, store, office, salesroom, warehouse, or other place of business within the town; 

2. Sends one or more employees, agents or commissioned sales persons into the town to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; 

3. Maintains one or more employees, agents or commissioned sales persons on duty at a location within the town; 

4. Owns, leases, rents or otherwise exercises control over real or personal property within the town; 

5. Is a retailer or vendor in the state that makes more than one delivery into the town within a 12-month period; or 

6. Makes retail sales sufficient to meet the definitional requirements of economic nexus as set forth in this section 3-2-2 (A). 

Economic nexus means the connection between the town and a person not having a physical nexus in the state, which connection is established when the person or marketplace facilitator makes retail sales into the town, and: 

1. In the previous calendar year, the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or 

2. In the current calendar year, 90 days has passed following the month in which the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended. 

This definition does not apply to any person who is doing business in this state but otherwise applies to any other person. 

5. Does Breckenridge have a vendor’s fee? 

There is no vendor/service fee deduction in the Town of Breckenridge. 

5. How do I amend a return?

Please use this form to amend a return.  Sign and complete the form.  Email the form to websitefinance@townofbreckenridge.com