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COLORADO - SALES TAX RATE CHANGES

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    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 January 1, 2025

    Updated: December 20, 2024

    Printable List of Tax Rate Changes(opens in new window)

    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
    (Exemption)
       
     
    City Tax
    City Tax Tax Rate Exempt* Use Tax Service Fee
    Arriba 2% None None
    3.33%
    (New Taxing Jurisdiction)
    Aspen 2.40% None 2.10% None
    (State-Administered and Use Tax Update)
    Canon City 3.30% D-G-M-R-S-T 3.30% 3.33%3
    (Sales and Use Tax Increase)
    Carbondale 3.50% E-G 3.50% None
    (Exemption)
    Crook 2.50% None 2.50%7-8 None
    (New Taxing Jurisdiction)
    Eckley 2.10% A-B-C-D-E-G-K-M-O-P 2.10% None
    (Exemption)
    Fleming 2% B-C-D-E-G-K-M 2% 2.22%
    (Exemption)
    Grover 1% A-B-C-D-E-G-K-L-M-O-P-Q-R 1% None
    (Exemption)
    Holly 4% None None 3.33%
    (Sales Tax Increase)
    Larkspur 4% A-B-C-D-E-G-K-L-M-O-P-Q-R None None
    (Exemption)
    Leadville 0.50% None None None
    (New Taxing Jurisdiction)
    Moffat 2% C-D-E-G None 3.33%
    (Exemption)
    Ophir 2% A-B-C-D-E-G-K-M-O-P-R None None
    (Exemption)
    Silt 3% D-E-K-L-M-O-Q-R 3% 3.33%
    (Exemption)
    Silverton 1% A-B-C-D-E-G-K-M None None
    (Exemption)
    Superior 3.78% None 3.78% 3.33%2
    (Sales and Use Tax Increase)
    Yampa 4% A-D-E 4% 3.33%
    (Exemption)
     
    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
    (Exemption)
    Arapahoe 0.25% A-B-C-D-E-G-K-L-M-O-P-R-S-T-V 0.25% 0.50%
    (Exemption)
    Boulder 1.19% A-B-C-K-L-M 1.19% None
    (Exemption)
    Conejos 2% A-B-C-D-E-G-K-L-M-O-P-R 2% None
    (Exemption)
    Costilla 2% A-B-C-D-E-G-K-L-M-O-P-R None None
    (Exemption)
    Douglas 1% A-B-C-D-E-G-K-L-M-O-P-Q-S-T 1% 2.33%3
    (Exemption)
    Elbert 1% A-B-C-D-E-G-K 1% 3.33%
    (Exemption)
    Fremont 2.50% A-B-C-D-E-G-K-M 2.50% 3.33%
    (Exemption)
    La Plata 2% D-E-K-L-M None 3.33%
    (Exemption)
    Larimer 0.80% A-B-C-D-E-G-K-R-S-T 0.80% 2.22%
    (Exemption)
    Mesa 2% A-B-C-D-E-G-K-L-M-S-T 2% 3.33%
    (Exemption)
    Sedgwick 3% A-D-E 3% 3.33%
    (Exemption)
    Washington 1.50% A-B-D-E-G-K 1.50% 3.33%
    (Exemption)
     
    County Lodging
    County Lodging Tax Rate Exempt* Use Tax Service Fee
    Grand 2% None None
    None
    (Lodging Tax Increase)
    Kiowa  1% None None None
    (New Lodging Tax)
     
    Visitor Benefit
    Visitor Benefitⁱ Tax Rate Exempt* Use Tax Service Fee
    San Miguel Authority for Regional Transportation 1.25% None None
    None
    (New Tax)
    ⁱ Effective for collection by vendors starting Jan 1st, 2025 (a new tax to be filed quarterly on the ([https://dr%201483/]DR 1483(opens in new window))
             
    Special District Tax
    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%
    (Exemption)
    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%
    (Exemption)
    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 A-B-C-D-E-G-K-L-M-O-P-R-S-T-V-X 0.80%4 None
    1%4 1%4
    0.40%4 0.40%4
    0.60%4 0.60%4
    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
    (Sales Tax Increase and Exemption)
    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
    (Sales and Use Tax Increase)
    Denver6 5.15% W 5.15% None
    (Sales and Use Tax Increase)
    Glenwood Springs 4.20% W 4.20% None
    (Sales and Use Tax Increase)
    Lafayette 3.87% W 3.87% None
    (Removing Vendor’s Fee)
    Monument 3.50% W 2% 3.33%
    (Self-Collected)

    Exemptions and Other Notations

    • A = Food for home consumption
    • B = Machinery and machine tools (as defined on form [https://dr%201191/]DR 1191(opens in new window))
    • 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(opens in new window) 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.