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COLORADO - SALES AND USE TAX CHANGES EFFECTIVE JANUARY 1ST

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, 2022

Updated: December 7, 2021

Printable List of Tax Rate Changes

 

State Administered Jurisdictions

State Tax

Jurisdiction

Tax Rate

Exempt*

Use Tax

Service Fee

State Sales

(Vendor Fee)

2.90%

A-B-C-D-E-G-H-K-L-M-N-O-P-Q-R

2.90%

4%

Cap of $1,000.00

(None if net taxable sales are greater than $1,000,000.00)

 

City Tax

Jurisdiction

Tax Rate

Exempt*

Use Tax

Service Fee

Eckley

(Use Tax Added)

2.10%

A-B-C-D-E-G-H-K-M-P-O

2.10%

None

Julesburg

(Increased Tax)

2.30%

None

2.30%

3.33%

Larkspur

(State-Collected)

4%

A-B-C-D-E-G-H-L-K-M-O-P-Q-R

None

None

Las Animas

(Increased Tax)

4%

None

4%

3.33%

Mead

(Increased Tax)

3%

A-B-C-K

3%

None

Monument

(Increased Sales Tax)

3.50%1

A-B-C-K

2%

3.33%

Ramah

(New Tax Jurisdiction)

2%

A-B-C-K

None

None

 

County Tax

Jurisdiction

Tax Rate

Exempt*

Use Tax

Service Fee

Arapahoe

(Exemption)

0.25%

A-B-C-D-E-G-H-K-M

0.25%

0.50%

Clear Creek

(Increased Tax)

2.65%

None

None

None

Conejos

(New Tax Jurisdiction)

2%

A-B-C-D-E-H-K-L-M-N-O-P-R

2%

None

Eagle

(Service Fee)

1.50%2

A-B-C-K

None

None

Grand

(Service Fee)

2%

D

None

3.33%3

(Cap of $200.00 per month)

Las Animas

(Extension)

1.50%

None

1.50%

3.33%

Moffat

(Exemption)

2%

E-K-L-M

None

3.33%

Summit

(Service Fee)

2.75%2

None

None

None

 

Special District Tax

Jurisdiction

Tax Rate

Exempt*

Use Tax

Service Fee

Eagle MTS

(Service Fee)

0.50%

A-B-C-K

None

None

Lake County Lodging

(Leadville Omitted)

1.90%

None

None

None

Pikes Peak RTA

(Calhan Added)

1%

A-B-C-D-E-G-H-K-L-M-O-P-R

None

3.33%

San Miguel County Lodging

(Telluride Omitted)

2%

None

None

None

Summit MHA

(Service Fee)

0.725%

A-B-C-D-E-G-H-K-L-M-O-P-R

0.125%

(Vehicles Only)

None

Summit MTS

(Service Fee)

0.75%

None

None

None

 

Home Rule Self-Collecting Jurisdictions

Jurisdiction

Tax Rate

Exempt*

Use Tax

Service Fee

Boulder

(Tax Extension)

3.86%

4.01%4

Contact City

Contact City

None

Greeley

(Tax Extension)

3.46%5

4.11%

Contact City

Contact City

None

Lafayette

(Tax Increase)

3.87%

Contact City

Contact City

2.50%6

Littleton

(Tax Increase)

3.75%

Contact City

Contact City

2.50%6

Lone Tree

(Tax Increase)

2.81%

Contact City

Contact City

None

Vail

(Tax Increase)

4.50%

4%

Contact City

Contact City

None

 

Exemptions and Other Notations

*A = Food for home consumption

*M = School-related sales

*B = Machinery and machine tools (as defined on form DR 1191)

*N = Biogas production system components

*C = Gas, electricity, etc. for residential use

*O = Property used in space flight

*D = Occasional sales for charitable organizations

*P = Machinery or machine tools equipment used for processing recovered materials per business list on Public Health & Environment

*E = Farm equipment

*Q = Sales on retail and retail marijuana products

*G = Food sold through vending machines

*R = Manufactured homes (HB18-1315)

*H = Low-emitting vehicles (over 10,000 lbs.)

*Y = Motor vehicles

*K = Renewable energy components

*Z = Building materials

*L = Beetle wood products

 

 

Footnotes for County and Special District Tax

1 Reduced collection of sales tax from certain businesses in the area subject to a Public Improvement Fee.

2 Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County.

3 Cap of $200 per month on service fee.

4 Sales tax on food & liquor for immediate consumption.

5 Food for home consumption.

6 Cap at a certain amount.