This web page contains changes to existing sales or use tax rates. This page does not contain all tax rates for a business location. To find all applicable sales or use tax rates for a specific business location or local government, visit the How to Look Up Sales & Use Tax Rates web page.
Sales & Use Tax Rate Changes Effective July 01, 2026
Updated: June 01, 2026
STATE COLLECTED
| City Tax | Sales Tax Rate | Exemptions* | Use Tax Rate | Service Fee |
| Estes Park (Exemptions) | 5.00% | S, T | 2.00% | 3.33% |
| Hugo (Sales Tax Increase) | 3.00% | B, K | 3.00% | 3.33% |
| Lake County (Exemptions) | 4.00% | S, T | - | 3.33% |
| Sanford (New Jurisdiction) | 2.00% | - | - | - |
| San Luis (Sales Tax Increase) | 4.00% | A | - | 3.33% |
SPECIAL DISTRICTS
| Special District | Sales Tax Rate | Exemptions* | Use Tax Rate | Service Fee |
| Moffat LMD (District Eliminated) | - | - | - | - |
| Pueblo Rural Fire Protection District (New District) | 1.00% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
| Routt County CLD (Hayden and Steamboat Springs Omitted) | 6.00% | - | - | - |
| Upper Pine River Fire Protection District (New District) | 1.00% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
SELF-COLLECTED
| City Tax | Sales Tax Rate | Exemptions* | Use Tax Rate | Service Fee |
| Alma Lodging (Tax Increase) | 4.50% | - | - | - |
| Brighton (Service Fee) | 3.75% | W | 3.75% | - |
| Burlington Lodging (Tax Increase) | 6.00% | - | - | - |
| Fairplay Lodging (Tax Increase) | $5.00 per day per occupied room | - | - | - |
| Grand Junction (Service Fee) | 3.39% | W | 3.39% | - |
Exemptions and Other Notations
- A = Food for home consumption
- B = Machinery and machine tools (as defined on form DR 1191)
- C = Gas, electricity, etc., for residential use materials per business list on Public Health & Environment
- D = Occasional sales for charitable organizations
- E = Farm equipment
- G = Food sold through vending machines
- H = Certain medium and heavy duty vehicles, engines, motors and conversion parts purchased before 1/1/25 or 8/1/25 onward
- K = Renewable energy components
- L = Beetle wood products
- M = School-related sales
- O = Property used in space flight
- P = Machinery or machine tools equipment used for processing recovered materials per business list on Public Health & Environment
- Q = Sales on retail and retail marijuana products
- R = Manufactured homes modular home, tiny home, or any closed panel system utilized in construction of a factory-built residential structure
- S = Diapers and incontinence products
- T = Period products
- V = Residential energy storage systems
- X = Decarbonizing building materials
- W = Contact for exemptions
If you have any questions, please email dor_localgovsupport@state.co.us for assistance.