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.