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 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
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%
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



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
  • *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.

Service Fee capped at $500.00


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