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 Revenue Online or download the DR1002 on the Sales & Use Tax Forms web page. For additional information, visit the How to Look Up Sales & Use Tax Rates web page.
Sales & Use Tax Rate Changes Effective January 1, 2021
State & State Collected Jurisdictions
|
City Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Canon City (From Self-Collected to State-Collected) |
3% |
D-G-M-R |
3% |
3.33% (Cap of $200.00) |
|
Eckley (New Tax Jurisdiction) |
2.10% |
A-B-C-D-E-G-H-K-M-P-O |
None |
None |
|
Fort Lupton (Sales Tax Extension) |
4% |
None |
4% |
3.33% |
|
Hayden (Sales Tax Increase) |
5% |
None |
2% |
3.33% |
|
Lakeside (Sales Tax Decrease) |
2.80%1 |
None |
None |
None |
|
Limon (Sales Tax Increase) |
2.75% |
D-E-M |
2.75% |
3.33% |
|
Marble (Sales Tax Increase) |
4% |
None |
None |
3.33% |
|
Silver Cliff (Sales Tax Increase) |
3% |
None |
3% |
3.33% |
|
Special District Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Delta County PSI (New Tax Jurisdiction) |
0.80% |
E |
None |
3.33% |
|
Eagle Vail (Sales Tax Increase) |
1% |
A-B-C-D-E-G-H-K-M-O-P-R |
None |
3.33% |
|
Pueblo West Metropolitan District (New Tax District) |
1% |
A-B-C-D-E-G-H-K-M-O-P-R |
None |
3.33% |
|
Southeast Jefferson LID in the City of Littleton (Reduced rate of collection) |
0.43% |
I-J |
None |
3.33% |
|
County Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Adams (Sales Tax Extension) |
0.75% |
A-B-C-D-E-G-H-K |
None |
None |
|
Fremont (Sales Tax Extension) |
2.50% |
A-B-C-D-E-G-H-K-M |
2.50% |
3.33% |
Self-Collected Jurisdictions
|
City Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Aspen (Sales Tax Extension) |
2.40% 2.10%2 |
W |
Contact City |
3.30%2,3 |
|
Colorado Springs (Sales Tax Decrease) |
3.07% |
W |
Contact City |
None |
|
Denver (Tax Rate Increase) |
4.81% 4%4 7.25%5 |
W |
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 |
Footnotes for City and Special District Tax
1 Reduced collection of sales tax from certain businesses in the area subject to a Public Improvement Fee
2 Use tax
3 Cap at a certain amount
4 Sales tax on food & liquor for immediate consumption
5 Automobile rentals for less than 30 days