Construction Contractors

Construction Contractor Tax Information

• Contractors and Tax-Exempt Entities 
• Contractors Rules & Lump Sum Improvement to Real Property Contracts Information
• Price or Purchase Price Ordinance 
• Prepaid Building Permits Information

Construction Use Tax Return

• Contractor does hold a tax license or use tax only account withthis office
• Contractor submits use tax as liability is incurred
• 3.07% Construction Use Tax Return
• 3.12% Construction Use Tax return

Claim for Refund of Sales and/or Use Tax on Construction Materials

Qualified Entity Information & Form

• Tax Guide – Refund of Taxes to Qualifying Entities for the Purchase of Construction Materials
• ST-19 COS CON Qualifying Entity Claim for Refund of Sales and/or Use Tax on Construction Materials

General Contractor & Subcontractor Forms

ST-16 COS QE - Projects performed for exempt entities which will engage in the refund process

• ST-16 COS QE Contractors Certificate Assignment of Rights 
• ST-16 COS QE Contractors Summary Sheet 

ST-17 COS INT - Projects performed for the City of Colorado Springs Only

• ST-17 COS INT Contractors Certificate Assignment of Rights
• ST-17 COS INT Contractors Summary Sheet

ST-18 COS AIR - Projects performed for the Colorado Springs Airport Only

• ST-18 COS AIR Contractors Certificate Assignment of Rights
• ST-18 COS AIR Contractors Summary Sheet