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Sales & Use Tax

Sales & Use Tax

Geographic Information System is Online and Available

Colorado retailers are advised pursuant to sections 39-26-104(3)(c)(III)(B) and 39-26-105.2(2), C.R.S., that the Geographic Information System (GIS) described in those sections is now online and available for retailers to use in determining the jurisdictions to which tax is owed and to calculate appropriate sales and use tax rates for individual addresses.

Beginning July 1, 2021, all retailers will be required to apply the destination sourcing rules.  The Department does not have the authority to grant exceptions to these rules.

View Notice to Retailers