0

Sales Tax Rate Changes

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 1, 2024

Updated: June 5, 2024

 

Printable List of Tax Rate Changes

 

 

State Administered Jurisdictions

 

State Tax

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

City Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Deer Trail
(New Taxing Jurisdiction)

1.75%

D-M

1.75%

None

Dolores
(Sales Tax Increase)

4%

None

None

None

Garden City
(Sales Tax Increase)

4%

None

None

3.33%

Lyons
(Sales Tax Increase)

4%

None

3%

None

South Fork
(Sales Tax Increase)

4%

C

None

3.33%

Wiley
(Use Tax Added)

2%

A

None

3.33%

 

County Tax

County Tax

County Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Eagle
(Exemptions)

1.50%

A-B-C-K-S-T

None

None

 

County Lodging

County Lodging

County Lodging

Tax Rate

Exempt*

Use Tax

Service Fee

Summit
(Keystone Omitted)

2%

None

None

None

 

 Special District

Special District Tax

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-X

None

3.33%

Aspen Park MDT (Exemption)

0.50%

A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V-X

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-X

None

3.33%

Buffalo Mountain MDT (Exemption)

4%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

None

3.33%

Conifer MDT (Exemption)

0.75%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

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-X

None

3.33%

Eagle Vail MDT (Exemption)

1%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

None

3.33%

Edwards MDT (Exemption)

1%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

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-X

None

None

Gunnison Valley RTA (Exemption)

1%

A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V-X

None

None

La Junta HSD (Exemption)

1%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

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-X

None

3.33%

Two Rivers MDT (Exemption)

4%

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X

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-X

None

3.33%

 

 

SELF-COLLECTED

Self-Collected

City Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Timnath
(Reduced Rate on Food)

3% 
2.25%5

W

W

3.33%

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
  • *X = Decarbonizing building materials

Footnotes for County and Special District Tax

1Service Fee Cap at $1,000.00. No Service Fee if over $1,000,000.00.

2Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County.

3Boundaries now include incorporated Green Mountain Falls within Teller County for Sales and Use Tax.

4Refer to DR 1002 for Roaring Fork taxing area information.

5Reduced rate for food for home consumption.

If you have any questions, please email dor_localgovsupport.state.co.us for assistance.