All State Offices will be closed on Monday, October 2, in observance of Frances Xavier Cabrini Day.


Sales Tax Changes

Destination Sourcing Deadline Extended

Governor Polis signed HB22-1027 on January 31, 2022, which extends the small business exception to destination sourcing requirements. This exception applies only to businesses with less than $100,000 in retail sales. Beginning October 1, 2022, all retailers will be required to apply the destination sourcing rules.  

View HB22-1027

Sales Tax Rate Changes

Sales tax rates generally change every six months on January 1st and July 1st. Visit the Sales Tax Rate Changes web page for information on the most recent sales tax rate changes. Visit the How to Look Up a Sales Tax Rate web page for information on how to look up a specific rate. 

Email updates are a free service provided by CDOR. Your email address will only be used to deliver the information you've requested. Click here to sign up for Sales & Use Tax Email Alerts.