Refund Claims and Amended Tax Returns
The following information is intended to guide you through the process of filing your claim for refund. All claims must be filed in a timely manner and must include any and all information necessary to support the refund request.
Any claim that is not adequately documented will be denied. If you have questions regarding this process please email the Sales Tax Division or call 303.805.3228.
Sales or Lodging Tax Refund Claims
Claims for sales or lodging tax refunds can be made on the Claim for Refund - Sales and Lodging Tax (PDF) form.
Sales or lodging tax refund claims are for taxes paid on an item or service exempted by Town Code or by a purchaser who is exempted by Town Code. Common sales or lodging tax refunds include:
- Sales tax paid on items purchased for taxable resale.
- Sales tax paid on the purchase of construction materials for which a permit has been pulled and use tax has already been remitted. Use tax must be paid on all projects that require a permit.
- Lodging tax paid on extended stays 30 consecutive days or longer.
All claims for refund of sales or lodging tax must be submitted to the Town within 60 days from the date of purchase. Be sure to complete the claim form in its entirety and provide all necessary documents in support of your claim.
For example, if you purchased items for resale, you will need to submit a copy of your Colorado State Retail License along with copies of receipts showing Town sales tax paid. Or, if you are claiming a refund for sales tax paid on construction materials you should provide all related permit numbers along with receipts showing Town sales tax paid. Invoices or receipts supporting Town tax paid are necessary to complete the refund review process.
Use Tax Refund Claims
Claims for use tax refunds can be made on the Construction Project Cost Report - Use Tax Return (PDF). Use tax refund claims are for excess use tax paid on building permits issued by the Town of Parker. Common use tax refunds include:
- Total project valuation is less than originally reported, therefore reducing the 50% material cost on which use tax was remitted.
- Actual materials purchased are less than the estimated material value calculated on the permit.
Claims for taxpayer over payment of use tax must be submitted to the Town within 60 days from the date of the final inspection, or issuance of the certificate of occupancy. Refunds will be issued only for overpaid Parker construction use tax. The Town does not refund Douglas County use tax. Please contact Douglas County for information regarding their refund process.
Significant supporting documentation is required to process these claims, including, but not limited to, all construction material purchase invoices related to the permit, construction costs spreadsheets and construction payments received, including progress reporting payments. The taxpayer will be subject to all document retention requirements described under the Town of Parker Municipal Code Section 4.03.280.
Amended Tax Returns
Please note that the sales tax refund claims described above are not the same as amended sales tax returns. If you are a licensed Town vendor who collects sales tax on tangible personal property and taxable services and remits this sales tax to the Town on a sales tax return form, you must make adjustments to the amount of sales tax due by filing amended tax returns (PDF) for the affected periods.
Amended tax return forms are used for reporting both additional sales tax due as well as a claim for overpaid sales tax. Amended returns are due within 3 years from the original due date of the return or the return paid date, whichever is sooner.