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 01, 2026
Updated: December 18, 2025
Printable List of Tax Rate Changes
State Administered Jurisdictions
State Tax
State Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Colorado | 2.90% | A,B,C,D,E,G,H,K,L,M,O,P,Q,R,S,T,V,X | 2.90% | 0% |
City Tax
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Aspen | 2.70% | - | 2.10% | 0 |
Fort Morgan | 5.00% | - | 5.00% | 3.33% |
Gunnison | 4.00% | D,M | 4.00% | 0 |
Merino | 2.00% | - | 2.00% | 0 |
Pagosa Springs | 1.00% | - | - | 0 |
Wellington | 3.00% | C | 3.00% | 0 |
Yuma | 3.75% | - | 3.75% | 3.33% |
County Tax
County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
| Arapahoe (Service Fee) | 0.25% | A,B,C,D,E,G,H,K,L,M,O,P,R,S,T,V | 0.25% | 0 |
| Boulder (Sales and Use Tax Increase, Exemptions) | 1.335% | A,B,C,K,L,M,S,T | 1.335% | 0 |
| La Plata (Sales Tax Increase) | 3.00% | E | - | 1.11% |
| Larimer (Sales and Use Tax Increase, Service Fee) | 1.05% | A, B, C, D, E, G, H, K, R, S, T | 1.05% | 0 |
| Pueblo (Exemption) | 1.00% | A,B,C,E,K | 1.00% | 3.33% |
Special Districts
Special Districts | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Aspen Fire Protection District (New District) | 0.50% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Basalt Lodging | 6.00% | - | - | 0 |
Carbondale and Rural Fire Protection District (New District) | 1.50% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Cimarron Hills Fire Protection District | 1.00% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Clifton Fire Protection District (New District) | 1.00% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Confluence Early Childhood District | 0.25% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | 0.25% | 3.33% |
Eagle County | 4.00% | - | - | 0 |
Evans Fire Protection District | 1.00% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Gilpin County Lodging District | 6.00% | - | - | 0 |
Hinsdale County Lodging District | 6.00% | - | - | 0 |
City of Kiowa Lodging | 1.00% | - | - | 0 |
Lake City Area Fire Protection District | 1.25% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
La Veta Fire Protection District (New District) | 0.50% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
City of Mountain View Lodging | 8.00% | - | - | 0 |
Ouray County Lodging District (New District) | 6.00% | - | - | 0 |
Park County Lodging District | 6.00% | - | - | 0 |
Routt County Lodging District | 6.00% | - | - | 0 |
South Adams County Fire Protection District | 0.50% | A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V, X | - | 3.33% |
Self-Collected
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Cortez | 3.85% | W | 3.85% | 1.30% |
Monument | 3.50%1 | W | 2.00% | 0 |
Timnath | 4.25% | W | 4.25% | 3.33% |
Westminster | 4.25% | W | 4.25% | 0 |
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 materials per business list on Public Health & Environment
- D = Occasional sales for charitable organizations
- E = Farm equipment
- G = Food sold through vending machines
- H = Certain medium and heavy duty vehicles, engines, motors and conversion parts purchased before 1/1/25 or 8/1/25 onward
- K = Renewable energy components
- L = Beetle wood products
- M = School-related sales
- 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 modular home, tiny home, or any closed panel system utilized in construction of a factory-built residential structure
- S = Diapers and incontinence products
- T = Period products
- V = Residential energy storage systems
- X = Decarbonizing building materials
- W = Contact for exemptions
Footnotes for County and Special District Tax
1Sales tax rate is reduced if purchases are made from certain areas subject to either a Public Improvement Fee (PIF) and/or Retail Sales Fee (RSF). All PIFs/RSFs imposed by home-rule cities are not listed in this publication. Contact the respective home-rule city for more details.
If you have any questions, please email dor_localgovsupport@state.co.us for assistance.