Colorado – Taxability of Holiday Items

SALT Report 3088 – The Colorado Department of Revenue issued guidance regarding the taxability of holiday costumes, decorations and candy for home use.  The Department advises that the purchase of candy, even if for home use, is taxable unless purchased with food stamps or WIC vouchers.  And costumes, decorations, and other holiday items are considered tangible property, and therefore are taxable.

For Further Information

Colorado Department of Revenue – Taxability of Holiday Items

Colorado Department of Revenue – FYI Sales 4,Taxable and Tax Exempt Sales of Food and Related Items