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Colorado Tax Information

  • Individually billed accounts (IBA) are not exempt from state sales tax.
  • Centrally billed accounts (CBA) are exempt from state sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?


CBA Travel Card

Purchase Card

Laws, Regulations, Policies


FYI Sales 63 Government Purchases Exemptions [PDF, 7 pages] references the requirement for form DR 1367, Affidavit of Sales Paid by Government Credit Card. The form was eliminated and consolidated to DR 5002 - Declaration of Wholesale or Entity Sales Tax Exemption.

Point of Contact

Updated January 10, 2024

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