Pay your sales tax

Filing frequency is determined by the amount of sales tax your business collects each month. You must file a return even when no tax is due for that period.

Your postmark date on your mailed return will confirm timely payment. For in-person returns, a city cashier will stamp the date upon receipt. If a due date falls on a weekend or legal holiday, the deadline is extended to the following business day. Legal holidays include those recognized by the Federal government or the State of Colorado.

If you're opening a new business location in Louisville, you'll need to file a one-time Initial Use Tax Return. The Initial Use Tax Return is in addition to your regular sales tax filings.

This return covers use tax on tangible personal property you brought into the city to set up your business. This includes things like office furniture and equipment, retail fixtures, food service equipment, manufacturing or shop equipment, medical tools and supplies, signage, and cleaning/maintenance supplies.

• Due date: 20th day of the month following the month your business started in Louisville

• Tax rate: 3.775% of the total taxable amount

• Credit available: for tax already paid to Louisville or other cities on the same property

• Late filings are subject to the same penalty and interest charges as regular returns

Full line-by-line instructions are available in the Sales/Use Tax Return Instructions (PDF), but our preference is for you to make your payment online. If you have any questions about the Online Portal, please email us.

Your return asks for a few key totals:

• Gross sales and services: Report all receipts for the period before sales tax collected.
• Deductions: Common exemptions you may be able to deduct include:
  • Sales to other licensed retailers for resale
  • Sales delivered outside Louisville city limits
  • Sales to qualifying exempt organizations
  • Sales of prescription drugs and prosthetic devices
  • Sales of gasoline and cigarettes
  • Bad debts written off, and value of trade-in property to be resold
  • Sales returned by the purchaser and previously reported as taxable
• Use tax: Report tax owed on taxable goods or services purchased where Louisville sales tax wasn't charged (excludes items you resell in the normal course of business).
• Additional use tax due: For items taken out of inventory for personal use, or assets acquired through a business purchase.

Late filing charges

If your return is postmarked after the due date:

• Penalty: 10% of the tax due, or $15, whichever is greater

• Interest: 1% of the tax due per month past due

Submitting your return

Make checks or money orders payable to City of Louisville. Sign your return, and send it with your payment to:

City of Louisville
Sales Tax and Licensing Division
749 Main Street
Louisville, CO 80027

If the City sends you a notice of underpayment or overpayment from a prior period, attach a copy of that notice to your current return so it can be reconciled.

Sales tax forms

• Blank Initial Use Tax Return, 2024-Present
• Blank Initial Use Tax Return, 2018-2023
• Blank Sales/Use Return, Instructions
• Blank Sales/Use Return, 2024-Present
• Blank Sales/Use Return, 2018-2023
• Account Closer Request Form, 2024-Present
• Refund Claim Form