Tax Regulations

Disclaimer:  The tax regulations were written by the audit staff with the intentions of helping taxpayers understand the taxes administered by the Sales Tax Division.  Each topic is written in layperson’s terms with examples and links to the Loveland Municipal Tax Code (LMTC). These regulations are not intended for legal purposes to be a substitute for the full text of the LMTC.  We hope that you find these regulations to be helpful and easy to understand.  If you cannot find the answer to your question, please contact our office at 970-962-2708.

 A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z

A Advertising Agencies (46KB)   Agents (43KB)   Agricultural Compounds   (89KB)   Agricultural Products   (116KB)   Aircrafts (83KB)   Automobile Dealers Vehicles Used in Resale Exemption (56KB)   Automotive Repairs (51KB)	B Bingo Supplies and Equipment (48KB)   Broadcasting Station and Other Media (43KB)
C Cable Television Services (73KB)   Cemeteries (40KB)   Charitable Organizations: Sales Tax Exempt Status (110KB)   Coins and Precious Metal Bullions (47KB) Computer Hardware & Software (120KB) Consigned Merchandise Sales (77KB)   Containers (44KB)   Coupons  (47KB)	D - E Dental Laboratories and Dentists  (43KB)   Document Sales Retailers (120KB)   Eating & Drinking Establishments (48KB)   Enterprise Zone Exemption for Machinery and Machine Tools Used in Mining (40KB)
F Fabricating, Producing and Processing  (43KB)   Farm Equipment Exemption   (226KB)   Federal Areas, Sales On (54KB)   Filing Frequency & Account Changes (119KB)   Financial Institutions (41KB)   Flea Markets & Sway Meets (52KB)   Food For Home Consumption & Guidelines for Determining Sales Tax for Taxable Food Items (109KB)   Freight Delivery and Transportation   (109KB)	G Gas and Electric Services (53KB)   Gasoline and Special Fuels (93KB)   Gift Certificates (40KB)   Gifts, Premiums, and Prizes (45KB)   Government Purchases Exemptions (387KB)
H Hotels and Motels (62KB)   How to Document Sales to Retailers (120KB)	I Ice (39KB)   Industrial Utility Usage (61KB)   Initial Use of Property (43KB)   Insurance Companies (42KB)   Internet Sales (50KB)
J - K Janitorial Services (42KB)	L Leased Departments Within Stores (58KB)   Leases on Motor Vehicles and Other TPP (60KB)   Linen Services (48KB)
M Maintenance Decorating Services (43KB)   Medical and Dental Supplies and Equipment (100KB)   Modular Sectional Homes (47KB)   Morticians (43KB)	N - O Newspapers, Magazines, & Other Publications (51KB)   Optical Sales & Services (43KB)   Out of City Businesses Doing Business in Loveland (105KB)   Out of City and State Tax-Exempt Organizations Doing Business in Loveland (58KB)
P - Q Pesticides (47KB)   Photofinishers (40KB)   Private Clubs (42KB)	R Ready Mix Concrete (42KB)   Repossessed Property (44KB)   Residential Energy Use   (53KB)
S Sales Tax Licenses (69KB)   Sales Taxability of Tips and Gratuities (94KB)   Sand and Gravel (41KB)   Seeds, Plants, Trees Exemption   (46KB)   Service Enterprises (52KB)   State Exemptions Not Adopted Per Home Rule Ord. 4263 (44KB)	T Taxes Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums & Timeshares (65KB)   Telephone Charges for Hotels & Motels (52KB)   Telephone and Telecommunications (108KB)   Tips and Gratuities (92KB)   Tools, Jigs, Dies, Patterns, & Molds (45KB)
U - V Upholsterers (42KB)   Vending Machines (58KB)	W - X - Y - Z Warranties and Maintenance Agreements (53KB)