| Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
| If the business sells cleaning supplies or other products, all product sales, include parts, are subject to sales tax. Sales tax shall be collected from the customer and remitted by the janitorial service. If such consumable items are not separately stated but are included in the janitorial service contract, the janitorial service shall be deemed to be the user or consumer of the products and shall pay sales or use tax at the time of purchase. See FYI Sales #37 – Special Regulation: Janitorial Services.