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.
2 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.
3 No Service fee for Net Taxable Sales of $1,000,000 or more.
4 Cap of $1,250 per month on service fee.
5 Cap of $200 per month on service fee.
6 Basalt and New Castle city limits.
7 Carbondale and Glenwood Springs city limits.
8 Aspen and Snowmass Village city limits, unincorporated Pitkin County.
9 Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale.
10 Cap at certain amount.