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(opens in new window) web page.
Sales & Use Tax Rate Changes Effective July 1, 2024
Updated: June 5, 2024
Printable List of Tax Rate Changes(opens in new window)
State Administered Jurisdictions
|
State Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
State (Exemption) |
2.90% |
A-B-C-D-E-G-H-K-L-M-O-P-Q-R-S-T-V-X |
2.90% |
4%1 |
|
City Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Deer Trail (New Taxing Jurisdiction) |
1.75% |
D-M |
1.75% |
None |
|
Dolores (Sales Tax Increase) |
4% |
None |
None |
None |
|
Garden City (Sales Tax Increase) |
4% |
None |
None |
3.33% |
|
Lyons (Sales Tax Increase) |
4% |
None |
3% |
None |
|
South Fork (Sales Tax Increase) |
4% |
C |
None |
3.33% |
|
Wiley (Use Tax Added) |
2% |
A |
2% |
3.33% |
County Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Eagle (Exemptions) |
1.50%2 |
A-B-C-K-S-T |
None |
None |
|
County Lodging |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Summit (Keystone Omitted) |
2% |
None |
None |
None |
|
Special District |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Arrowhead MDT (Exemption) |
5% |
A-B-C-D-E-G-H-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Aspen Park MDT (Exemption) |
0.50% |
A-B-C-D-E-G-H-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-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Special District |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Buffalo Mountain MDT (Exemption) |
4% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Conifer MDT (Exemption) |
0.75% |
A-B-C-D-E-G-H-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-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Eagle Vail MDT (Exemption) |
1% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Edwards MDT (Exemption) |
1% |
A-B-C-D-E-G-H-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-H-K-L-M-O-P-Q-R-S-T-V-X |
None |
None |
|
Gunnison Valley RTA (Exemption) |
1% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
None |
|
La Junta HSD (Exemption) |
1% |
A-B-C-D-E-G-H-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-H-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-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Pikes Peak RTA (Exemption) |
1%3 |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
1%3 |
None |
|
Pueblo West MDT (Exemption) |
2% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Purgatory MDT (Exemption) |
2.50% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Red Sky Ranch MDT (Exemption) |
5.50% |
A-B-C-D-E-G-H-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-H-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-H-K-L-M-O-P-R-S-T-V-X |
1% |
3.33% |
|
San Miguel Authority for Regional Transportation (Exemption) |
0.25% |
A-B-C-D-E-G-H-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-H-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-H-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-H-K-L-M-O-P-Q-R-S-T-V-X |
0.10% |
None |
|
Southwest Plaza MDT (Exemption) |
1.50% |
A-B-C-D-E-G-H-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-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
|
Ute Pass Regional HSD (Exemption) |
0.50% |
A-B-C-D-E-G-H-K-L-M-O-P-R-S-T-V-X |
None |
3.33% |
SELF-COLLECTED
|
City Tax |
Tax Rate |
Exempt* |
Use Tax |
Service Fee |
|
Timnath (Reduced Rate on Food) |
3% 2.25%5 |
W |
W |
3.33% |
Exemptions and Other Notations
|
*A = Food for home consumption |
*N = Biogas production system components |
|
*B = Machinery and machine tools (as defined on form DR 1191) |
*O = Property used in space flight |
|
*C = Gas, electricity, etc., for residential use |
*P = Machinery or machine tools equipment used for processing recovered materials per business list on Public Health & Environment |
|
*D = Occasional sales for charitable organizations |
*Q = Sales on retail and retail marijuana products |
|
*E = Farm equipment |
*R = Manufactured homes (HB18-1315) |
|
*G = Food sold through vending machines |
*S = Diapers and incontinence products |
|
* H = Low-emitting vehicles (over 10,000 lbs.) |
*T = Period products |
|
*K = Renewable energy components |
*V = Residential energy storage systems |
|
*L = Beetle wood products |
*Y = Motor vehicles |
|
*M = School-related sales |
*X = Decarbonizing building materials |
|
*W = Contact for exemptions and/or Use Tax rate |
|
Footnotes for County and Special District Tax
1Service Fee Cap at $1,000.00. No Service Fee if over $1,000,000.00.
2Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County.
3Boundaries now include incorporated Green Mountain Falls within Teller County for Sales and Use Tax.
4Refer to DR 1002 for Roaring Fork taxing area information.
5Reduced rate for food for home consumption.
If you have any questions, please email dor_localgovsupport.state.co.us for assistance.