COLORADO DEPARTMENT OF REVENUE Colorado Sales/Use …

DR 1002 (06/19/19) COLORADO DEPARTMENT OF REVENUE Taxpayer Service Division PO Box 17087 Denver CO 80217-0087

Colorado Sales/Use Tax Rates

For most recent version see Tax

This publication, which is updated on January 1 and July 1 each year, lists Colorado Sales/Use Tax rates throughout the state. All state collected city/county sales taxes or rate changes may become effective only on January 1 or July 1. The total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction.

Retail Marijuana Sales Tax (RMS)

The RMS tax rate is 15% with no exemptions. Use tax is not applicable. The Colorado Sales Tax Service Fee (also known as the Vendor's Fee) is 0%. Tax is remitted electronically only. Retail marijuana and retail marijuana products are taxable.

State Sales Tax

The state sales/use tax rate is 2.9% with exemptions A, B, C, D, E, F, G, H, K, L, M, N, O, P, Q and R. The sale of retail marijuana and retail marijuana products are exempt from the 2.9% state tax. Additional sales/use tax exemptions can be found at Tax. The Colorado sales tax Service Fee rate (also known as the Vendor's Fee) is 0.0333 (3.33%). The sales tax is remitted on the DR 0100, "Retail Sales Tax Return".

Exemptions

County, Municipality, and Special District Sales/Use Tax Exemptions Options: If an exemption is not listed, state-collected local jurisdictions do not have that exemption option.

A Food for home consumption

K Renewable energy components

B Machinery and machine tools (as defined on form DR 1191)

L Beetle wood products

C Gas, electricity, etc. for residential use

M School-related sales

D Occasional sales by charitable organizations

N Biogas production system components

E Farm equipment

O Property used in space flight

F Pesticides. Effective July 1, 2012 sales of pesticides are

P Machinery or machine tools equipment used for processing

considered wholesale sales and are not subject to state or state collected local sales or use taxes. These sales will be reported on

recovered materials per business list on Public Health & Environment

the DR 0100 Deductions and Exemptions Schedule Line 2b (8).

G Food sold through vending machines

Q Sales on retail marijuana and retail marijuana products

H Low-emitting vehicles (over 10,000 lbs.)

R Manufactured Homes (HB18-1315)

Regional Transportation District (RTD)

RTD sales tax is remitted in the RTD/CD column on the DR 0100, "Retail Sales Tax Return." RTD use tax is remitted on the DR 0173, "Retailer's Use Tax Return" or on the DR 0252, "Consumer Use Tax Return."

Boundaries

Counties of Denver, Boulder, and Jefferson. Generally, Broomfield County (except certain areas immediately adjacent to I-25 and Highway 7 interchange), Adams County (west of Box Elder Creek), Arapahoe County (south of I-70, generally west of Picadilly Rd. to Jewell, then west of Gun Club Rd. to Quincy, then generally west of Monaghan Rd., including Arapahoe Park and Aurora Reservoir), and Douglas County (northern portion consisting of the City of Lone Tree, the Town of Parker, the Acres Green area and most of Highlands Ranch), the area within the boundaries of the Town of Castle Rock does not have RTD sales/use tax, parts of Weld County that have been annexed by the city of Longmont and the town of Erie since 1994, annexed areas of Brighton and Lochbuie in Weld County. For specific address information, contact RTD at RTD- or 303-299-6000.

Sales Tax Rate

Service Fee

Allowed

Exemptions

1% 3.33%

A, B, C, D,

(For timely E, G, H, K,

returns

L, M, N, O,

submitted

P, R

on or after

July 1, 2014)

Use Tax Rate

1%

Scientific and Cultural Facilities District (CD)

CD sales tax is remitted in the RTD/CD column on the DR 0100, "Retail Sales Tax Return." CD use tax is remitted on the DR 0173, "Retailer's Use Tax Return" or on the DR 0252, "Consumer Use Tax Return."

Boundaries

Sales Tax Rate

Service Fee

Allowed

Use Exemptions Tax

Rate

All areas within the county boundaries of Adams, Arapahoe, Boulder, Jefferson, Denver and

Broomfield. It also includes all of Douglas County except within the boundaries of the town of Castle Rock and Larkspur.

0.1%

3.33% (For timely returns submitted on or after July 1, 2014)

A, B, C, D, E, G, H, K, L, M, N, O,

P, R

0.1%

Page 1

Local Improvement District Tax (LID)

LID sales tax is remitted in the city/LID column on the DR 0100, "Retail Sales Tax Return." Use tax is not applicable. See DR 1250 for exemption explanation.

Sales Service

LID

Boundaries

Tax Fee

Exemptions

Rate Allowed

Boulder County

Old Town Niwot and Cottonwood Square

1%

0

A-I-J

Douglas County

Lincoln Station

0.50% 0

I-J

Southeast Jefferson

Within designated areas of Southeast Jefferson County

0.50% 3.33%

I-J

Southeast Jefferson County within Lakewood City limits

Within designated areas of Southeast Jefferson County with Lakewood City Limits

0.43% 3.33%

I-J

Mesa County Gateway

Within designated areas of unincorporated MesaCounty

1%

0

I-J

Mesa County Whitewater

Within designated areas of unincorporated MesaCounty

1%

0

I-J

Mass Transportation System Tax (MTS)

MTS sales tax is remitted in the county/MTS column on the DR 0100, "Retail Sales Tax Return."

MTS

Boundaries Sales Tax Rate Service Fee Allowed Exemptions Use Tax Rate

Eagle County

Eagle County limits

0.5%

3.33%

A, B, C, K

None

Use Tax Applies

Pitkin County

Pitkin County limits

0.5%

0

0.5%

Motor Vehicles, Building Materials

Summit County

Summit County limits

0.75%

3.33%

None

Regional Transportation Authority (RTA)

RTA sales tax is remitted in the special district column on the DR 0100, "Retail Sales Tax Return." RTA use tax is remitted on the DR 0173, "Retailer's Use tax Return." The Baptist Road RTA sales/use tax expired on June 30, 2016. The Baptist Road RTA will be remitted on the DR 0200 "Special Districts Sales Tax Return Supplement."

RTA

Boundaries

Sales Service Tax Fee Rate Allowed

Exemptions

Use Tax Rate

Gunnison Valley

Gunnison County except for areas surrounding the towns of Marble, Ohio City, Pitkin and Somerset.

1%

0

A,B,C,D,E,G,H,K,L,M,N,O,P,R None

Pikes Peak

El Paso County limits except the municipalities of

Calhan, Fountain, Monument, Palmer Lake and

the Commercial Aeronautical Zone in the City of

1%

0

A,B,C,D,E,G,H,K,L,M,N,O,P,R 1%

Colorado Springs. Any areas annexed into these

municipalities after 2004 are included in the PPRTA.

Roaring Fork

Basalt and New Castle city limits

0.80% 0

A,B,C,D,E,G,H,K,L,M,N,O,P,R 0.80%

Carbondale and Glenwood Springs limits

1%

0

A,B,C,D,E,G,H,K,L,M,N,O,P,R 1%

Aspen and Snowmass Village city limits, unincorporated Pitkin County

0.40% 0

A,B,C,D,E,G,H,K,L,M,N,O,P,R 0.40%

Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale

0.60%

0

A,B,C,D,E,G,H,K,L,M,N,O,P,R 0.60%

San Miguel Authority Mountain Village and Telluride city limits, portion of

for Regional

unincorporated San Miguel County except for the 0.25% 0

Transportation

towns of Ophir and Sawpit

A,B,C,D,E,G,H,K,L,M,N,O,P,R None

South Platte Valley Sterling city limits

0.10% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q,R 0.10%

Multi-Jurisdictional Housing Authority (MHA)

MHA sales tax is remitted in the special district column on the DR 0100, "Retail Sales Tax Return." MHA use tax is collected at the time of titling/registration at the county motor vehicle office.

MHA

Boundaries Sales Tax Rate Service Fee Allowed

Exemptions

Use Tax Rate

Summit Combined Housing Authority

Summit County Limits

0.725%

3.33%

A,B,C,D,E,G, H,K,L,M,N,O,P,R

0.125% (Vehicles Only)

Page 2

Public Safety Improvements (PSI)

PSI sales tax is remitted in the Special District column on the DR 0100, "Retail Sales Tax Return." Use tax is not applicable.

Sales Service

PSI

Boundaries

Tax Fee

Exemptions

Rates Allowed

Mesa County

Mesa County Limits

0.37% 3.33%

A,B,C,D,E,G,H,K,L,M

Montrose County

Montrose County Limits

0.75% 3.33%

None

Metropolitan District Tax (MDT) MDT sales tax is remitted in the Special District columns on the DR 0100, "Retail Sales Tax Return".

MDT

Boundaries

Aspen Park

Bachelor Gulch Conifer Eagle Vail Edwards Mt Vernon Country Club Red Sky Ranch

Southwest Plaza

Two Rivers

In a portion of Conifer in Jefferson County

In a portion of Eagle County near Avon In a portion of Jefferson County near Conifer In a portion of Eagle County near Eagle-Vail In a portion of Eagle County near Edwards

In a portion of Jefferson County near Golden

In a portion of Eagle County near Wolcott In a portion of Jefferson County near Littleton (Southwest Plaza Mall) In a portion of Eagle County near Gypsum

Sales Tax Rate

Service Fee

Exemptions

0.50% 3.33%

A,B,C,D,E, G,H,K,L,M,N,O,P,Q,R

5% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R

0.75% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R

1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R

1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R

Use Tax Rate

0

0 0 0 0

2% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R 0

5.50% 3.33%

A,B,C,D,E, G,H,K,L,M,N,O,P,Q,R

0

1.50% 3.33%

A,B,C,D,E, G,H,K,L,M,N,O,P,Q,R

0

4% 3.33%

A,B,C,D,E,G,H,K,L, M,N,O,P,R

0

Health Services District (HSD)

HSD sales tax is remitted in the special district column on the DR 0100, "Retail Sales Tax Return." HSD use tax is collected at the time of titling/registration at the county motor vehicle office. HSD use tax on building materials will be collected by the county.

HSD

Boundaries

Sales Service Tax Fee Rate Allowed

Exemptions

Use Tax Rate

La Junta

La Junta City Limits

1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P

0

Montezuma County Montezuma County Limits

0.40% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P 0.40%

South Park

A portion of Park County

1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q,R 0

Ute Pass Regional A portion of Douglas, Park and Teller County

0.50% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,R 0

Local Marketing District Tax (LMD)

"LMD tax is remitted on the DR 1490, "Local Marketing District Tax Return."

LMD

Boundaries

LMD Tax Rate

Service Fee

Applies to:

Alamosa County

Alamosa County limits

4%

0

Hotel and motel rooms

Estes Park

Estes Park and its surrounding area including Drake and Glen Haven

2%

0

Rooms and accommodations

Gunnison County

Gunnison County limits

4%

0

Rooms and accommodations

Moffat County

Moffat County Limits

4%

0

Rooms and accommodations

Steamboat Springs City located in the mountain

Steamboat Springs

community north of Walton Creek Rd and along Hwy 40 corridor inside the city limits. Contact City for

2%

0

location determination at (970) 871-8233.

Rooms and accommodations

Vail

Vail town limits

1.40% 0

Rooms and accommodations

Page 3

County Lodging District Tax (CLD)

CLD tax is remitted quarterly on the DR 1485, "County Lodging Tax Return." County Lodging Tax applies to lodging services including hotels, motels, condominiums and camping spaces.

CLD

Boundaries

CLD Tax Rate Service Fee

Alamosa County Archuleta County Bent County Chaffee County Clear Creek County Conejos County Costilla County Custer County Delta County Fremont County Grand County Hinsdale County Huerfano County Jackson County La Plata County Lake County Lincoln County Logan County Mineral County Moffat County Montezuma County Morgan County Prowers County Rio Blanco County Rio Grande County Saguache County San Juan County San Miguel County Sedgwick County

City

Aguilar Akron Alamosa Alma Antonito Ault Basalt Bayfield Bennett Berthoud Blanca Blue River Brush Buena Vista Burlington Calhan Castle Pines Cedaredge

Center

Cheyenne Wells

Alamosa County limits

Archuleta County limits (Pagosa Springs omitted)

Bent County limits

Chaffee County limits

Clear Creek County limits

Conejos County limits

Costilla County limits

Custer County limits

Delta County limits

Fremont County limits

Grand County limits (Winter Park omitted)

Hinsdale County limits

Huerfano County limits

Jackson County limits

La Plata County limits (Durango omitted)

Lake County limits

Lincoln County limits

Logan County limits (Sterling omitted)

Mineral County limits

Moffat County limits

Montezuma County Limits (Cortez omitted)

Morgan County Limits

Prowers County Limits

Rio Blanco County Limits

Rio Grande County Limits

Saguache County Limits

San Juan County Limits

San Miguel County Limits (Mountain Village omitted)

Sedgwick County Limits

State-Collected City Sales Taxes

County in which City is Located

(see p. 7)

Las Animas Washington Alamosa Park Conejos Weld Eagle, Pitkin La Plata Adams, Arapahoe Larimer, Weld Costilla Summit Morgan Chaffee Kit Carson El Paso Douglas Delta Rio Grande, Saguache Cheyenne

City Sales Tax Rate

3% 2.5% 2% 3% 4% 3% 3% 3% 4% 4% 3% 2.5% 4% 2.5% 2% 3% 2.75%4 2%

2%

2%

Service Fee

Allowed 1.50% 3.33%

2%7 3.33% 3.33%

0 3.33% 3.33% 3.33% 3.33% 3.33%

2% 3.33% 3.33% 3.33% 3.33% 3.33% 3.33%

3.33%

3.33%

Exemptions

B,C,K E

B,C,K

A,B,C,E,K A,B,C,K A,C,D

C,D C A,B,C,D,K

1.90%

0

1.90%

0

0.90%

0

1.90%

0

2%

0

1.90%

0

1.90%

0

2%

0

1.90%

0

2%

0

1.80%

0

1.90%

0

2%

0

2%

0

1.90%

0

1.90%

0

2%

0

1.90%

0

1.90%

0

1.90%

0

1.90%

0

1.90%

0

2%

0

1.90%

0

1.90%

0

1.90%

0

2%

0

2%

0

2%

0

Use Tax Rate

3% 2.50%

2% None None 3% None None 2% 4% None None 4% None 2% 3% 2.75%4 2%

Use Tax (paid to city or county) applies to:

Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Contact City directly

Motor Vehicles, Building Materials

Building Materials Motor Vehicles, Building Materials

Motor Vehicles, Building Materials

Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

None

2% Motor Vehicles, Building Materials (Continued on page 5) Page 4

City

Collbran Columbine Valley Crawford Creede Crestone Cripple Creek De Beque Del Norte Dillon Dinosaur Dolores Dove Creek Eads Eagle Eaton Elizabeth Empire Erie Estes Park Fairplay Firestone Flagler Fleming Florence Fort Lupton Fort Morgan Fountain Fowler Foxfield Fraser Frederick Fruita Garden City Georgetown Gilcrest Granada Granby Grand Lake Green Mountain Falls Haxtun Hayden Holly Holyoke Hooper Hot Sulphur Springs Hotchkiss Hudson Hugo Idaho Springs Ignacio Johnstown Julesburg Keenesburg Kersey Kiowa Kit Carson Kremmling Lakeside La Jara La Salle La Veta

State-Collected City Sales Taxes (Continued)

County in which City is Located

(see p. 7) Mesa Arapahoe Delta Mineral Saguache Teller Mesa Rio Grande Summit Moffat Montezuma Dolores Kiowa Eagle Weld Elbert Clear Creek Boulder, Weld Larimer Park Weld Kit Carson Logan Fremont Weld Morgan El Paso Otero Arapahoe Grand Weld Mesa Weld Clear Creek Weld Prowers Grand Grand El Paso, Teller Phillips Routt Prowers Phillips Alamosa Grand Delta Weld Lincoln Clear Creek La Plata Larimer, Weld Sedgwick Weld Weld Elbert Cheyenne Grand Jefferson Conejos Weld

City Sales Tax Rate

2% 3% 2% 2% 3% 2.30% 2% 2% 2.50% 2.10% 3.50% 2% 2% 4.50% 3% 4% 5% 3.50% 5% 4% 3.60%4 2% 2% 2.50% 4% 4% 3.75% 3% 3.75% 5% 2.50% 3% 3% 4.50% 4% 2% 4% 5% 3% 3.50% 4% 3% 1.50% 2% 4% 2% 4% 2% 4% 3% 3%4 1% 3% 3.60% 1.50% 2% 4% 2.10%4 3% 3.50%

Service Fee

Allowed 3.33% 3.33% 3.33% 3.33%

0 0 3.33% 3.33% 0 3.33% 0 3.33% 3.33% 3.33% 3.33% 3.33% 0 3.33% 3.33% 3.33% 0 3.33% 2.22% 3.33% 3.33% 3.33% 0 3.33% 0 0 3.33% 3.33% 3.33% 0 3% 3.33% 3.33% 3.33% 2% 3.33% 3.33% 3.33% 3.33% 0 3.33% 3.33% 3.33% 3.33% 0 3.33% 3.33% 3.33% 3.33% 3.33% 3.33% 3.33% 3.33% 0 3.33% 3.33%

Exemptions A,B,C,K A,B,C,K

A A,B,C,K

C,D C

C,D,M A

A,B,K B,C,K B,C,D, E, G, H, K, L,M

A,B,C,K B,C,K A,B,C,K A,B,C,K A,E

L

C A,B,C,K

A B,K

A

Use Tax Rate None 3% None None None None 2% None None None None 1% 2% 4% 3% 3% 3% 3.50% 2% None 2.60% None 2% 2.50% 4% 4% 2% 2% 3% 4% 2.50% 3% None 3.50% 4% 2% 4% 5% 3% 3.50% 2% None 1.5% None None None 4% 2% 3% None 3% 1% 3% 3.60% 1.5% 2% None None 3% 2%

Huerfano

3.50%

3.33%

None

Use Tax (paid to city or county) applies to:

Motor Vehicles, Building Materials

Building Materials

Motor Vehicles Motor Vehicles, Building Materials

Building Materials Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Motor Vehicles

Motor Vehicles, Building Materials

Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Motor Vehicles Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Motor Vehicles Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Building Materials

Motor Vehicles, Building Materials

Building Materials Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Motor Vehicles, Building Materials Motor Vehicles, Building Materials

Building Materials Building Materials Building Materials Motor Vehicles, Building Materials

Motor Vehicles, Building Materials Motor Vehicles, Building Materials

(Continued on page 6) Page 5

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