The City of Lakewood allows qualifying 501(c)(3) organizations an exemption from Lakewood sales tax when they purchase goods and services for their regular charitable functions and activities. To qualify for exemption, an organization must complete an Application for Certificate of Exemption
Schools (as defined under Section 3.01.020
of the Lakewood Ordinance).
General hospital (attach a copy of license pursuant to sections 25-3-101 and 25-3-102 of Colorado Revised Statutes).
Charitable organizations also include other entities as defined under Section 3.01.020
of the Lakewood Ordinance.
An organization qualifies only if it is exclusively organized for one of the above stated purposes-or if it is a governmental entity or political subdivision, such as a public school district, city or county. Not all non profit organizations qualify for tax-exempt status.
Tax Exempt Transactions
Purchasers eligible to make tax exempt transactions should provide an Exemption Affidavit along with the appropriate proof of exemption. By providing the essential documentation, retailers will be able to more quickly verify that a purchase qualifies for an exemption of sales tax. While this form is standard across the State, each municipality may establish their own qualifications and instructions for the Affidavit and supporting documentation. A brief YouTube video on this topic is expected to be released in February 2016. Additional training materials specific to Lakewood can be found here.