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 January 1, 2024
Updated: January 1, 2024
Printable List of Tax Rate Changes
State Administered Jurisdictions
State Tax
>State Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
State (Service Fee) | 2.90% | A-B-C-D-E-G-H-K-LM-O-P-Q-R-S-T-V | 2.90% | 4%1 |
City Tax
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Carbondale (State-Administered) | 3.50% | E-G-H | 3.50% | None |
Creede (Exemption) | 4% | D-M | None | 3.33% |
Cripple Creek (Sales Tax Increase) | 3.30% | A | None | None |
Eaton (Sales and Use Tax Increase) | 4% | None | 4% | 3.33% |
Edgewater (State-Administered) | 3.5% | D-M-R | 3.50% | 2%2 |
La Junta (Sales Tax Increase) | 4% | D-E-M | 3% | 3% |
Lyons (Service Fee) | 3.50% | None | 3% | None |
Romeo (Sales Tax Increase) | 3.90% | None | None | 3.33% |
Yampa (Sales Tax and Use Increase) | 4% | A-D-E-H | 4% | 3.33% |
County Tax
County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Arapahoe (Exemption) | 0.25% | A-B-C-D-E-G-H-K-LM-O-P-R-S-T-V | 0.25% | 0.50% |
Mineral (Use Tax Repeal) | 2.60%3 | D-M | None | 3.33% |
Routt (Exemption) | 1% | A-B-C-E-K-S-T | 1% | 3.33% |
Special District
County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Arrowhead MDT (Exemption) | 5% | A-B-C-D-E-G-H-L-M-O-P-R-S-T-V | None | 3.33% |
Aspen Park MDT (Exemption) | 0.50% | A-B-C-D-E-G-H-K-LM-O-P-Q-R-S-T-V | None | 3.33% |
Bachelor Gulch MDT (Sales Tax Decrease and Exemption) | 3.20% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Buffalo Mountain MDT (Exemption) | 4% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Conifer MDT (Exemption) | 0.75% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Delta County HSD (Exemption) | 0.80% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Eagle Vail MDT (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Edwards MDT (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Eagle Valley RTA (Exemption) | 0.50% | A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V | None | None |
Gunnison Valley RTA (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V | None | None |
La Junta HSD (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Montezuma County HSD (Exemption) | 0.40% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | 0.40% | 3.33% |
Mt Vernon Country Club MDT (Exemption) | 2% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Pikes Peak RTA (Exemption and Boundary Update) | 1%4 | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | 1%4 | None |
Pueblo West MDT (Exemption) | 2% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Purgatory MDT (Exemption) | 2.50% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Red Sky Ranch MDT (Exemption) | 5.50% | A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V | None | 3.33% |
Roaring Fork RTA (Exemption) | 0.80%5 1%5 0.40%5 0.60%5 | A-B-C-D-E-G-H-K-LM-O-P-R-S-T-V | 0.80%5 1%5 0.40%5 0.60%5 | None |
RTD (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | 1% | 3.33% |
San Miguel Authority for Regional Transportation (Exemption) | 0.25% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | None |
Scientific and Cultural District (CD) (Exemption) | 0.10% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | 0.10% | 3.33% |
South Park HSD (Exemption) | 1% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
South Platte Valley RTA (Exemption) | 0.10% | A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V | 0.10% | None |
Southwest Plaza MDT (Exemption) | 1.50% | A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V | None | 3.33% |
Summit Combined Housing Authority (Exemption) | 0.725% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | 0.125% (Vehicles Only) | None |
Two Rivers MDT (Exemption) | 4% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
Ute Pass Regional HSD (Exemption) | 0.50% | A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V | None | 3.33% |
County Lodging
County Lodging | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Park (New Taxing District) | 2% | None | None | None |
SELF-COLLECTED
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Castle Pines (Sales Tax and Use Increase) | 3.75% | W | W | None |
Fort Collins (Sales Tax and Use Increase) | 4.35% 2.25%6 | W | W | None |
Lone Tree (Sales and Use Tax Decrease) | 2.50% | W | W | None |
Louisville (Sales and Use Tax Increase) | 3.775% | W | W | None |
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 = Low-emitting vehicles (over 10,000 lbs.)
- K = Renewable energy components
- L = Beetle wood products
- M = School-related sales
- N = Biogas production system components
- O = Property used in space flight
- P = Machinery or machine tools equipment used for processing recovered
- Q = Sales on retail and retail marijuana products
- R = Manufactured homes (HB18-1315)
- S = Diapers and incontinence products
- T = Period products
- V = Residential energy storage systems
- Y = Motor vehicles
- W = Contact for exemptions and/or Use Tax rate
Footnotes for County and Special District Tax
1Service Fee Cap at $1,000.00. No Service Fee if over $1,000,000.00.
2Service Fee Cap at $200.00.
3Rate includes 0.6% Health Service District tax.
4Boundaries now include incorporated Green Mountain Falls within Teller County for Sales and Use Tax.
5Refer to DR 1002 for Roaring Fork taxing area information.
6Food for Home Consumption.
If you have any questions, please email dor_localgovsupport.state.co.us for assistance.