The Colorado Department of Revenue, in addition to collecting state sales and use tax, collects sales tax on behalf of several cities, counties and special districts. These jurisdictions are referred to as "state collected". All Colorado counties that impose a sales tax are state collected, except Denver County and Broomfield County.
Cities which have enacted a "home-rule" charter, and which have elected to administer their own local sales and use taxes are referred to as "self-collected". Self-collected jurisdictions have the right to establish their own regulations regarding those goods and services upon which to impose their local sales and use taxes. Self-collected cities must be contacted directly for that information.
State Administered County and City Taxes
County and city sales taxes collected by the state are administered in the same manner as state sales tax. If the sale is subject to state sales tax, it is also subject to state-collected local sales tax.
Exceptions to this guideline as well as local sales tax rates are listed in the Colorado Sales/Use Tax Rates Publication (DR 1002). For more information on guidelines for local sales tax, refer to Part 8 of the Colorado Sales Tax Guide.
Self-Collecting Home-Rule Cities
Home-rule cities that collect their own local sales and use taxes may have different guidelines and must be contacted directly. A list of home-rule cities and contact information can be found in DR 1002.
Verify Sales Tax Rates
Use Revenue Online to view current sales tax rates. Through Revenue Online you can also:
- View sales tax rates by specific city or county.
- View sales tax rates applicable to your specific business location(s).
- View amount of tax calculated by purchase amounts from $0.01 through $100 and search local sales tax rates by a specific address. Sales tax rates are also available in the Colorado Sales/Use Tax Rates Publication (DR 1002). This publication is updated January 1 and July 1 every year.
For more information, visit the How to Look Up Sales & Use Tax Rates web page.