July 1, 2012 Sales Tax Rate Changes
Posted: June 12, 2012
STATE-COLLECTED
| TAX RATE | EXEMPT* | USE TAX* | SERVICE FEE | |
| City Tax | ||||
| Lakeside Center PIF (Reduced sales tax in PIF by 1.5%) |
.6% | None | None | 0 |
| County Tax | ||||
| Larimer (Sales Tax decrease) |
.6% | A-B-C-D-E-F-G-H-K | Y-Z .6% | 2.22% |
| Rio Blanco (Added Exemptions) |
3.6% | C-D-E-M | Y-Z 3.6% | 3 1/3% |
| Special District | ||||
| Mesa County LID (Gateway) |
1% | I-J | None | 0 |
| Mesa County LID (Whitewater) |
1% | I-J | None | 0 |
OTHER FEE CHANGES
None
*FOOTNOTES
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 -- Effective July 1, 2012 sales of pesticides are considered wholesale sales and are not subject to state or state collected local sales or use taxes. These sales will be reported on the DR 0100 Deductions and Exemptions Schedule Line 2b (8). More information.
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 Revenue Online, Local Sales Tax Rates Web site.