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 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

Updated: December 22, 2020
 

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%

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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%

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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

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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

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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

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