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, 2023

Updated: December 12, 2022
 

State Administered Jurisdictions

State Collected

State Tax Tax Rate Exempt* Use Tax Service Fee
State Sales (Service Fee and Exemptions) 2.90% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V 2.90%

5.3%¹

4%²

None³

City Tax

City Tax Tax Rate Exempt* Use Tax Service Fee
Calhan (Exemptions)
3% A-B-C-K-S-T 3%
3.33%
Canon City (Exemptions) 3% D-G-M-R-S-T 3% 3.33%
Cedaredge (Exemptions) 2% C-D-S-T 2% 3.33%
Dove Creek (Sales Tax Increase) 3.10% C 1% 3.33%
Idaho Springs (Sakes Tax Increase and Exemptions) 5% S-T 3% None
Lochbuie (Exemptions) 4% S-T 2% None
Nederland (Sales Tax Increase) 4.25% None 3% None
Ramah (Use Tax) 2% A-B-C-K 2% None
Silt (Exemptions) 3% D-E-H-K-L-M-O-Q-R 3% 3.33%
Superior (Use Tax Increase)
3.46% None 3.46% 3.33%4
Wiggins (Sales Tax Increase)
3% None 2% 3.33%

 

County Tax

County Tax Tax Rate Exempt* Use Tax Service Fee
Boulder (Sales Tax Increase)
1.185% A-B-C-K-M 1.185%
None
Costilla (Sales Tax Increase and Exemptions) 2% A-B-C-D-E-G-H-K-L-M-O-P-R None None
Douglas (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-Q-S-T 1% 2.33%5
Larimer (Exemptions) 0.80% A-B-C-D-E-G-H-K-S-T 0.80% 2.22%
Mesa (Exemptions) 2% A-B-C-D-E-G-H-K-L-M-S-T 2% 3.33%

 

Special District Tax

Special District Tax Tax Rate Exempt* Use Tax Service Fee
Arrowhead Metropolitan District (Exemptions)
5% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None
3.33%
Aspen Park Metropolitan District (Exemptions) 0.50% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None 3.33%
Bachelor Gulch Metropolitan District (Sales Tax Decrease and Exemptions) 4% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Buffalo Mountain Metropolitan District (Exemptions) 4% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Conifer Metropolitan District (Exemptions) 0.75% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Delta County Health Service District (Exemptions) 0.80% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Eagle Valley Regional Transportation Authority (New Tax Jurisdiction) 0.50% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None None
Eagle Vail Metropolitan District (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Edwards Metropolitan District (Exemption) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Estes Park Local Marketing (Increase) 5.50% None None None
Summit Combined Housing Authority (Exemptions) 0.725% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V 0.125% None
Gunnison Valley Regional Transportation Authority (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None None
La Junta Health Service District (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Montezuma County Health Service District (Exemptions) 0.40% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V 0.40% 3.33%
Mt. Vernon Country Club Metropolitan District (Exemptions) 2% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Pikes Peak Regional Transportation Authority (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V 1% None
Pueblo West Metropolitan District (Sales Tax Increase and Exemptions) 2% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Purgatory Metropolitan District (New Tax Jurisdiction) 2.50% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Red Sky Ranch Metropolitan District (Exemptions) 5.50% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None 3.33%
Regional Transportation District (RTD) (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V 1% 3.33%
Roaring Fork Regional Transportation Authority (Exemptions)

0.8%6

1%7

0.4%8

0.6%9

A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V

0.8%6

1%7

0.4%8

0.6%9

None
San Miguel Authority for Regional Transportation (Exemptions) 0.25% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None None
Scientific and Cultural Facilities District (CD) (Exemptions) 0.10% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V 0.10% 3.33%
South Park Health Service District (Exemptions) 1% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None 3.33%
South Platte Valley Regional Transportation Authority (Exemptions) 0.10% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None None
Southwest Plaza Metropolitan District (Exemptions) 1.5% A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-U-V None 3.33%
Two Rivers Metropolitan District (Exemptions) 4% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%
Ute Pass Regional Health Service District (Exemptions) 0.50% A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-U-V None 3.33%

 

County Lodging

County Lodging Tax Rate Exempt* Use Tax Service Fee
Dolores County Lodging (New Tax Jurisdiction) 2% None None None
Eagle County Lodging (New Tax Jurisdiction) 2% None None None
Gilpin County Lodging (New Tax Jurisdiction)  2% None None None
Sedgwick County Lodging (Julesburg Omitted) 2% None None None
Summit County Lodging (New Tax Jurisdiction) 2% None None None

SELF-COLLECTED

City Tax Tax Rate Exempt* Use Tax Service Fee
Englewood (Sales Tax Increase) 3.80% W W None
Windsor (Sales Tax Decrease) 3.65% W W 2.33%10

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 Service fee is 5.3% for Net Taxable Sales of $100,000 or less. 

Service fee is 4.0% for Net Taxable Sales of $100,001 to $1,000,000 with a Maximum of $1,000 Service Fee allowed.

No Service fee for Net Taxable Sales of $1,000,000 or more. 

Cap of $1,250 per month on service fee. 

Cap of $200 per month on service fee. 

6 Basalt and New Castle city limits. 

7 Carbondale and Glenwood Springs city limits. 

Aspen and Snowmass Village city limits, unincorporated Pitkin County. 

Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale. 

10 Cap at certain amount. 

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