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, 2025
Updated: December 20, 2024
Printable List of Tax Rate Changes
State Administered Jurisdictions
State Tax
State Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
State | 2.90% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | 2.90% | 4%1 |
City Tax
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Arriba | 2% | None | None | 3.33% |
Aspen | 2.40% | None | 2.10% | None |
Canon City | 3.30% | D-G-M-R-S-T | 3.30% | 3.33%3 |
Carbondale | 3.50% | E-G | 3.50% | None |
Crook | 2.50% | None | 2.50%7-8 | None |
Eckley | 2.10% | A-B-C-D-E-G-K-M-O-P | 2.10% | None |
Fleming | 2% | B-C-D-E-G-K-M | 2% | 2.22% |
Grover | 1% | A-B-C-D-E-G-K-L-M-O-P-Q-R | 1% | None |
Holly | 4% | None | None | 3.33% |
Larkspur | 4% | A-B-C-D-E-G-K-L-M-O-P-Q-R | None | None |
Leadville | 0.50% | None | None | None |
Moffat | 2% | C-D-E-G | None | 3.33% |
Ophir | 2% | A-B-C-D-E-G-K-M-O-P-R | None | None |
Silt | 3% | D-E-K-L-M-O-Q-R | 3% | 3.33% |
Silverton | 1% | A-B-C-D-E-G-K-M | None | None |
Superior | 3.775% | None | 3.775% | 3.33%2 |
Yampa | 4% | A-D-E | 4% | 3.33% |
County Tax
County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Adams | 0.75% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | None |
Arapahoe | 0.25% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V | 0.25% | 0.50% |
Boulder | 1.185% | A-B-C-K-L-M | 1.185% | None |
Conejos | 2% | A-B-C-D-E-G-K-L-M-O-P-R | 2% | None |
Costilla | 2% | A-B-C-D-E-G-K-L-M-O-P-R | None | None |
Douglas | 1% | A-B-C-D-E-G-K-L-M-O-P-Q-S-T | 1% | 2.33%3 |
Elbert | 1% | A-B-C-D-E-G-K | 1% | 3.33% |
Fremont | 2.50% | A-B-C-D-E-G-K-M | 2.50% | 3.33% |
La Plata | 2% | D-E-K-L-M | None | 3.33% |
Larimer | 0.80% | A-B-C-D-E-G-K-R-S-T | 0.80% | 2.22% |
Mesa | 2% | A-B-C-D-E-G-K-L-M-S-T | 2% | 3.33% |
Sedgwick | 3% | A-D-E | 3% | 3.33% |
Washington | 1.50% | A-B-D-E-G-K | 1.50% | 3.33% |
County Lodging
County Lodging | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Grand | 2% | None | None | None |
Kiowa | 1% | None | None | None |
Visitor Benefit
Visitor Benefitⁱ | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
San Miguel Authority for Regional Transportation | 1.25% | None | None | None |
ⁱ Effective for collection by vendors starting Jan 1st, 2025 (a new tax to be filed quarterly on the (DR 1485)
Special District
County Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Arrowhead MDT | 5% | A-B-C-D-E-G-L-M-O-P-R-S-T-V-X | None | 3.33% |
Aspen Park MDT | 0.50% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | None | 3.33% |
Bachelor Gulch MDT (Exemption) | 3.20% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Buffalo Mountain MDT (Exemption) | 4% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Conifer MDT (Exemption) | 0.75% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Delta County HSD (Exemption) | 0.80% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Eagle Vail MDT (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Edwards MDT (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Eagle Valley RTA (Exemption) | 0.50% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | None | None |
Gunnison Valley RTA (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | None |
La Junta HSD (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Montezuma County HSD (Exemption) | 0.40% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | 0.40% | 3.33% |
Mt Vernon Country Club MDT (Exemption) | 2% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Pikes Peak RTA (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | 1% | None |
Pueblo West MDT (Exemption) | 2% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Purgatory MDT (Exemption) | 2.50% | A-B-C-D-E-G-K-L-M-O-P-S-T-V-X | None | 3.33% |
Red Sky Ranch MDT (Exemption) | 5.50% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | None | 3.33% |
Roaring Fork RTA (Exemption) | 0.80%4 1%4 0.40%4 0.60%4 | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | 0.80%4 1%4 0.40%4 0.60%4 | None |
RTD (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | 1% | 3.33% |
San Miguel Authority for Regional Transportation | 1.07% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | None |
Scientific and Cultural District (CD) (Exemption) | 0.10% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | 0.10% | 3.33% |
South Park HSD (Exemption) | 1% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
South Platte Valley RTA (Exemption) | 0.10% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | 0.10% | None |
Southwest Plaza MDT (Sales Tax Increase and Exemption) | 2% | A-B-C-D-E-G-K-L-M-O-P-Q-R-S-T-V-X | None | 3.33% |
Two Rivers MDT (Exemption) | 4% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
Ute Pass Regional HSD (Exemption) | 1.50% | A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X | None | 3.33% |
SELF-COLLECTED
City Tax | Tax Rate | Exempt* | Use Tax | Service Fee |
|---|---|---|---|---|
Castle Rock | 4.20% | W | 4.20% | 3.33%5 |
Denver6 | 5.15% | W | 5.15% | None |
Glenwood Springs | 4.20% | W | 4.20% | None |
Lafayette | 3.87% | W | 3.87% | None |
Monument | 3.5% | W | 2% | 3.33% |
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
- 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
1Service Fee Cap at $1,000.00. No Service Fee if over $1,000,000.00.
2Cap at $1,250.00 per month on service fee
3Cap at $200.00 per month on service fee
4Refer to DR 1002 for Roaring Fork taxing area information.
5Cap at a certain amount.
6Incorporated as a city/country in one.
7Y- Use tax on Motor Vehicles
8Z- Use tax on Building Materials
If you have any questions, please email dor_localgovsupport.state.co.us for assistance.