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, 2022
Updated: February 14, 2022
State Administered Jurisdictions
State Tax
| Jurisdiction | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
State Sales
(Vendor Fee)
|
2.90% | A-B-C-D-E-G-H-K-L-M-N-O-P-Q-R | 2.90% |
4%
Cap of $1,000.00
(None if net taxable sales are greater than $1,000,000.00)
|
City Tax
| Jurisdiction | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Eckley
(Use Tax Added)
|
2.10% | A-B-C-D-E-G-H-K-M-P-O | 2.10% |
None
|
|
Julesburg
(Increased Tax)
|
2.30% | None | 1% | 3.33% |
|
Larkspur
(State-Collected)
|
4% | A-B-C-D-E-G-H-L-K-M-O-P-Q-R | None | None |
|
Las Animas
(Increased Tax)
|
4% | None | 4% | 3.33% |
|
Mead
(Increased Tax)
|
3% | A-B-C-K | 3% | None |
|
Monument
(Increased Sales Tax)
|
3.50%1 | A-B-C-K | 2% | 3.33% |
|
Ramah
(New Tax Jurisdiction)
|
2% | A-B-C-K | None | None |
County Tax
| Jurisdiction | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Arapahoe
(Exemption)
|
0.25% | A-B-C-D-E-G-H-K-M | 0.25% |
0.50%
|
|
Clear Creek
(Increased Tax)
|
2.65% | None | None | None |
|
Conejos
(New Tax Jurisdiction)
|
2% | A-B-C-D-E-H-K-L-M-N-O-P-R | 2% | None |
|
Eagle
(Service Fee)
|
1.50%2 | A-B-C-K | None | None |
|
Grand
(Service Fee)
|
1.30% | D | None |
3.33%3
(Cap of $200.00 per month)
|
|
Las Animas
(Extension)
|
1.50% | None | 1.50% | 3.33% |
|
Moffat
(Exemption)
|
2% | E-K-L-M | None | 3.33% |
|
Summit
(Service Fee)
|
2.75%2 | None | None | None |
Special District Tax
| Jurisdiction | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Eagle MTS
(Service Fee)
|
0.50% | A-B-C-K | None |
None
|
|
Lake County Lodging
(Leadville Omitted)
|
1.90% | None | None | None |
|
Pikes Peak RTA
(Calhan Added)
|
1% | A-B-C-D-E-G-H-K-L-M-O-P-R | None | 3.33% |
|
San Miguel County Lodging
(Telluride Omitted)
|
2% | None | None | None |
|
Summit MHA
(Service Fee)
|
0.725% | A-B-C-D-E-G-H-K-L-M-O-P-R |
0.125%
(Vehicles Only)
|
None |
|
Summit MTS
(Service Fee)
|
0.75% | None | None | None |
Home Rule Self-Collecting Jurisdictions
| Jurisdiction | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
|
Boulder
(Tax Extension)
|
3.86%
4.01%4
|
Contact City | Contact City |
None
|
|
Greeley
(Tax Extension)
|
3.46%5
4.11%
|
Contact City | Contact City | None |
|
Lafayette
(Tax Increase)
|
3.87% | Contact City | Contact City | 2.50%6 |
|
Littleton
(Tax Increase)
|
3.75% | Contact City | Contact City | 2.50%6 |
|
Lone Tree
(Tax Increase)
|
2.81% | Contact City | Contact City | None |
|
Vail
(Tax Increase)
|
4.50%
4%
|
Contact City | Contact City | None |
Exemptions and Other Notations
| *A = Food for home consumption | *M = School-related sales |
| *B = Machinery and machine tools (as defined on form DR 1191) | *N = Biogas production system components |
| *C = Gas, electricity, etc. for residential use | *O = Property used in space flight |
| *D = Occasional sales for charitable organizations | *P = Machinery or machine tools equipment used for processing recovered materials per business list on Public Health & Environment |
| *E = Farm equipment | *Q = Sales on retail and retail marijuana products |
| *G = Food sold through vending machines | *R = Manufactured homes (HB18-1315) |
| *H = Low-emitting vehicles (over 10,000 lbs.) | *Y = Motor vehicles |
| *K = Renewable energy components | *Z = Building materials |
| *L = Beetle wood products |
Footnotes for County and Special District Tax
1 Reduced collection of sales tax from certain businesses in the area subject to a Public Improvement Fee.
2 Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County.
3 Cap of $200 per month on service fee.
4 Sales tax on food & liquor for immediate consumption.
5 Food for home consumption.
6 Cap at a certain amount.