Sales Tax

On items that are sold for delivery to any residence or business within the Town of Foxfield, the 3.75% sales tax rate for the Town of Foxfield will be applicable. The only two exceptions (motor vehicles and building materials) are noted below.  Sales taxes are applicable on internet sales.

Building materials:

Building materials delivered to a building site Foxfield, in conjunction with a building permit, are subject to the 3% use tax in lieu of sales tax, if the value exceeds $20,000 and the materials are delivered. The use tax will be levied on the total value of the building materials.

Motor Vehicle Purchases:

Motor vehicle purchases are exempt from the 3% use tax when certain conditions are met.

In general, a motor vehicle sale is subject to all state and state-administered local sales taxes that apply to the location of the sale. For sales tax purposes, a motor vehicle sale generally takes place at the location the purchaser takes possession of the vehicle. If the seller delivers the vehicle to the purchaser at the purchaser’s location, the sale takes place at that location. 

However, a motor vehicle sale is exempt from any sales tax imposed by the city, county, and/or special district(s) in which the sale takes place if both: 

•  the purchaser is a nonresident of the city, county, and/or special district(s) or has their principal place of business outside of the city, county, and/or special district(s); and
•  the vehicle is registered or required to be registered outside of the city, county, and/or special district(s).

Therefore, the Foxfield use tax should not be included when determining the applicable taxes on retail purchases of automobiles made outside Town limits. The zip code of 80016 should not be the determining factor, as that zip code is shared by Foxfield, Aurora and Centennial.

The only applicable sales/use taxes for automobile purchases will be:

• The use tax exemption for automobiles applies to any purchase of a motor vehicle that is registered in the Town of Foxfield.
• A vehicle lease is subject to the 3.75% sales tax.

If you need additional documentation, you may use the letter below:

      Sales/Use Tax Exemption