DOR Taxation web site

January 1, 2012 Sales Tax Rate Changes

Posted: December 1, 2011
 STATE-COLLECTED

  TAX RATE

 

EXEMPT*

 

USE TAX

 

SERVICE FEE

 

City Tax        
Fort Lupton
(Sales tax rate extension of .5% until 2021)
4% None Y-Z 4% 3 1/3%
Superior
(Service fee increased from 0)
3.46% None Y-Z 3.3% 2.22%
Wellington
(Sales tax rate extension of 1% until 2021)
3% C Y-Z 3% 3 1/3%
         
County Tax        
Arapahoe County
(Sales tax rate extension of .25% until 2023)
.25% A-B-C-D-E-F-G-H-K-M None .5%
Jackson County
(Sales tax increase from 3%)
4% None None 3 1/3%
Larimer County
(Service fee increased from 0)
.8% A-B-C-D-E-F-G-H-K Y-Z .8% 2.22%
Logan County
(Added pesticide exemption)
1% E-F-M Y-Z 1% 0
Mesa County
(Added exemptions)
2% A-B-C-D-E-F-G-H-K-L-M Y-Z 2% 3 1/3%
         
Special District        

Aspen Park Metropolitan District (in Conifer)

 

.25%

(New)

A-B-C-D-E-F-G-H-K-L-M None 0
Football District (Sales/Use tax rate sunsets 12/31/2011) The 0.1% tax should no longer be collected beginning January 1, 2012 with the exception of leases still in effect

Logan County Lodging Tax      

(Omit Sterling)

1.9% None None 0

South Platte Valley RTA         

(Sales tax rate extension of .1%)

.1% A-B-C-D-E- .1% 0
         
Self-Collected        
Mountain Village 4.5% A-C-D Z 4.5% 3 1/3%
Steamboat Springs (Sales tax increase from 4.5%) 4.75% None None 0


OTHER FEE CHANGES
None

*A = Food for home consumption
*B = Machinery and machine tools (as defined on form DR 1191)
*C = Gas, electricity, etc., for residential use
*D = Occasional sales by charitable organizations
*E = Farm equipment
*F = Pesticides
*G = Food sold through vending machines
*H = Low-emitting vehicles
*I = Exempts telephone and telegraph service (LID only)
*J = Exempts gas and electricity for electricity for residential and commercial use (LID only)
*K = Renewable energy components (effective 7/1/08 but retroactive to 7/1/06)
*L = Beetle wood products (effective 7/1/08)
*M = School related sales (effective 9/1/08)
*W = Contact the city directly
*Y = Motor vehicles
*Z = Building material
*4 = Food for home consumption
*6 = Cap at a certain amount
*7 = Sales tax rate is reduced if purchases are made from certain areas subject to a Public Improvement Fee (PIF) and/or Retail Sales Fee
*8 = Use tax rate is allocated as Mass Transit Tax (MTS) only


These changes will be noted in the publication DR 1002, Colorado Sales/Use Tax Rates, which is updated around January 1 and July 1 each year, and on the
Local Sales Tax Rates Web site.