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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 January 1, 2025

Updated: December 13, 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-L-M-O-P-Q-R-S-T-V

2.90%

4%1

   

City Tax

City Tax

City Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Arriba
(New Taxing Jurisdiction)

2%

None

None

3.33%

Aspen
(State-Administered and Use Tax Update)

2.40%

None

2.10%

None

Canon City
(Sales and Use Tax Increase)

3.30%

D-G-M-R-S-T

3.30%

None

Carbondale
(Exemption)

3.50%

E-G

3.50%

None

Crook
(New Taxing Jurisdiction)

2.50%

None

2.50%

None

Eckley
(Exemption)

2.10%

A-B-C-D-E-G-K-M-O-P

2.10%

None

Fleming
(Exemption)

2%

B-C-D-E-G-K-M

2%

2.22%

Grover
(Exemption)

1%

A-B-C-D-E-G-K-L-M-O-P-Q-R

1%

None

Holly
(Sales Tax Increase)

4%

None

None

3.33%

Larkspur
(Exemption)

4%

A-B-C-D-E-G-K-L-M-O-P-Q-R

None

None

Leadville
(New Taxing Jurisdiction)

0.50%

None

None

None

Moffat
(Exemption)

2%

C-D-E-G

None

3.33%

Ophir
(Exemption)

2%

A-B-C-D-E-G-K-M-O-P-R

None

None

Silt
(Exemption)

3%

D-E-K-L-M-O-Q-R

3%

3.33%

Silverton
(Exemption)

1%

A-B-C-D-E-G-K-M

None

None

Superior
(Sales and Use Tax Increase)

3.775%

None

3.775%

3.33%

Yampa
(Exemption)

4%

A-D-E

4%

3.33%

 

County Tax

County Tax

County Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Adams
(Exemption)

0.75%

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

None

None

Arapahoe
(Exemption)

.0.25%

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

0.25%

0.50%

Boulder
(Exemption)

1.185%

A-B-C-K-L-M

1.185%

None

Conejos
(Exemption)

2%

A-B-C-D-E-G-K-L-M-O-P-R

2%

None

Costilla
(Exemption)

2%

A-B-C-D-E-G-K-L-M-O-P-R

None

None

Douglas
(Exemption)

1%

A-B-C-D-E-G-K-L-M-O-P-Q-S-T

1%

2.33%

Elbert
(Exemption)

1%

A-B-C-D-E-G-K

1%

3.33%

Fremont
(Exemption)

2.50%

A-B-C-D-E-G-K-M

2.50%

3.33%

La Plata
(Exemption)

2%

D-E-K-L-M

None

3.33%

Larimer
(Exemption)

0.80%

A-B-C-D-E-G-K-R-S-T

0.80%

2.22%

Mesa
(Exemption)

2%

A-B-C-D-E-G-K-L-M-S-T

2%

3.33%

Sedgwick
(Exemption)

3%

A-D-E

3%

3.33%

Washington
(Exemption)

1.50%

A-B-D-E-G-K

1.50%

3.33%

 

County Lodging

County Lodging

County Lodging

Tax Rate

Exempt*

Use Tax

Service Fee

Grand
(Lodging Tax Increase)

2%

None

None

None

Kiowa 
(New Lodging Tax)

1%

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-L-M-O-P-R-S-T-V-X

None

3.33%

Aspen Park MDT
(Exemption)

0.50%

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

None

3.33%

Buffalo Mountain MDT (Exemption)

4%

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

None

3.33%

Conifer MDT (Exemption)

0.75%

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

None

3.33%

Eagle Vail MDT (Exemption)

1%

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

None

3.33%

Edwards MDT (Exemption)

1%

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

None

None

Gunnison Valley RTA (Exemption)

1%

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

None

None

La Junta HSD (Exemption)

1%

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

None

3.33%

Pikes Peak RTA (Exemption and Boundary Update)

1%3

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

1%3

None

Pueblo West MDT (Exemption)

2%

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

None

3.33%

Purgatory MDT (Exemption)

2.50%

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

None

3.33%

Red Sky Ranch MDT (Exemption)

5.50%

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

None

3.33%

Roaring Fork RTA (Exemption)

0.80%4

1%4

0.40%4

0.60%4

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

0.80%4

1%4

0.40%4

0.60%4

None

RTD (Exemption)

1%

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

1%

3.33%

San Miguel Authority for Regional Transportation (Exemption)

0.82%

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

0.10%

None

Southwest Plaza MDT (Exemption)

2%

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

None

3.33%

Ute Pass Regional HSD (Exemption)

1.50%

A-B-C-D-E-G-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

Castle Rock
(Sales and Use Tax Increase)

4.20%

W

4.20%

3.33%

Denver6
(Sales and Use Tax Increase)

5.15%

W

5.15%

None

Glenwood Springs
(Sales and Use Tax Increase)

4.20%

W

4.20%

None

Lafayette
(Removing Vendor’s Fee)

3.87%

W

3.87%

None

Monument
(Self-Collected)

3.5%

W

2%

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
  • 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
  • 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

Footnotes for County and Special District Tax

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

2Cap at $1,250.00 per month on service fee

3Cap at $200.00 per month on service fee

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

5Cap at a certain amount.

6Incorporated as a city/country in one.

7Y- Use tax on Motor Vehicles

8Z- Use tax on Building Materials

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