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, 2023
Updated: May 26, 2023
State Administered Jurisdictions
City Tax
| City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Fairplay (Exemption)
|
4% | A-B-C-K-S-T | None |
3.33%
|
| Mead (Exemption) | 3% | A-B-C-D-K-M | 3% | None |
County Tax
| County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Mineral (Exemption)
|
2.6%1 | D-M | 2% |
3.33%
|
| San Miguel (Exemption) | 1% | A-B-C-D-K-M-S-T | 1% | 3% |
County Lodging
| County Lodging | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
| Clear Creek (Georgetown Omitted) | 2% | None | None | None |
SELF-COLLECTED
| City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
| Grand Junction (Sales Tax Increase) | 3.39% | W | 3.39% | 3.33%2 |
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
- *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 materials per business list on Public Health & Environment
- *Q = Sales on retail and retail marijuana products
- *R = Manufactured homes (HB18-1315)
- *S = Diapers and incontinence products
- *T = Period products
- *U = Heat pump systems
- *V = Residential energy storage systems
- *Y = Motor vehicles
- *W = Contact for exemptions and/or Use Tax rate
Footnotes for County and Special District Tax
1 Rate includes 0.6% Health Service District tax.
2 Service Fee capped at $500,000.
If you have any questions, please email dor_localgovsupport.state.co.us for assistance.