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, 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.

 

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