Colorado DOR Clarifies PIFs Inclusion in State Sales Tax for Shopping Complexes

Sept. 26, 2025, 6:39 PM UTC

The Colorado Department of Revenue (DOR) issued a general information letter clarifying that public improvement fees (PIFs) charged by developers or landlords at certain shopping complexes are included in the taxable purchase price and subject to state sales tax. However, some local governments may exclude PIFs from their local sales taxes. [Colo. Dep’t of Revenue, Gen. Info. Letter, No. GIL-25-005, 08/21/25]

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