COLORADO DEPARTMENT OF REVENUE Colorado Sales/Use …
(Vehicles Only) 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. LID Boundaries Sales Tax Rate Service Fee Allowed Exemptions Boulder County Old Town Niwot and Cottonwood Square 1% 0 A-I-J ................
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