DOR Taxation web site

July 1, 2014 Sales Tax Rate Changes

Posted: June 18, 2014
Updated: June 26, 2014
 
The department's Revenue Online service will contain these changes on July 1, 2014.
 
NOTE: Beginning July 1, 2014, collection and remittance for the Local Marketing District (LMD) tax has changed from quarterly to matching the filing status of the state sales tax account. The due date is the 20th day of the month following the end of the filing period.
 
STATE COLLECTED
City Tax                           
TAX RATE
EXEMPT*
USE TAX
SERVICE FEE
Castle Pines
(Castle Pine Canyons PIF) 
2.75% 
1.375%7
A-C-D
A-C-D
2.75%
1.375%
3 1/3%
Estes Park
(Sales Tax Increase) 
5% 
None
2%
3 1/3%
Keenesburg
(Sales Tax Increase) 
3% 
A
3%  
3 1/3%
 
Special District Tax
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
Baptist Road RTA Portion of City of Monument
(New Exemptions)
1%
A-B-C-D-E-G-
H-K-L-M-N-O 
1%   NONE
Gunnison Valley RTA
Gunnison County limits except the towns of Marble, Ohio, Pitkin and Somerset
(New Exemptions)
0.6%
A-B-C-D-E-G-H-K-L-M-N-O
 NONE  NONE 
Gunnison Valley RTA
Within Gunnison city limits
(New Exemptions)
0.35%
A-B-C-D-E-G-H-K-L-M-N-O
 NONE  NONE
Pikes Peak RTA
El Paso County limits except the towns of Calhan, Fountain, Monument and Palmer Lake
(New Exemptions)
1%
A-B-C-D-E-G-H-K-L-M-N-O 
1%   NONE
Roaring Fork RTA
Basalt and New Castle city limits
(New Exemptions)
0.8%
A-B-C-D-E-G-H-K-L-M-N-O 
0.8%  NONE
Roaring Fork RTA
Carbondale and Glenwood Springs city limits
(New Exemptions)
1%
A-B-C-D-E-G-H-K-L-M-N-O
1%  NONE
Roaring Fork RTA
Aspen and Snowmass Village city limits, unincorporated Pitkin County
(New Exemptions)
0.4% 
A-B-C-D-E-G-H-K-L-M-N-O
0.4%  NONE
Roaring Fork RTA
Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale
(New Exemptions)
 0.6%
A-B-C-D-E-G-H-K-L-M-N-O
0.6%  NONE
South Platte Valley RTA
Sterling city limits
(New Exemptions)
0.1% 
A-B-C-D-E-G-H-K-L-M-N-O
0.1%  NONE
Aspen Park Metropolitan District
In a portion of Conifer in Jefferson County
(New Exemptions)
0.5%
A-B-C-D-E-G-H-K-L-M-N-O
 NONE  NONE
Bachelor Gulch Metropolitan District
In a portion of Eagle County
(New Exemptions)
 3%
A-B-C-D-E-G-H-K-L-M-N-O 
 NONE  NONE
Multi-Jurisdictional Housing Authority
Summit County limits
(New Exemptions)
 0.125%
A-B-C-D-E-G-H-K-L-M-N-O
0.125% 3 1/3% 
 
Other Fee Changes
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
State
(Increase Service Fee and New Exemptions)
2.9% 
A-B-C-D-E-G-H-K-L-M-N-O
2.9%
3 1/3%
Regional Transportation District
(Increased Service Fee and New Exemptions)
1%
A-B-C-D-E-G-H-K-L-M-N-O
 1%
3 1/3%
Scientific & Cultural Facilities District
(Increased Service Fee and New Exemptions)
0.1%
A-B-C-D-E-G-H-K-L-M-N-O
 0.1%
3 1/3%
 
SELF COLLECTED
 
TAX RATE 
EXEMPT*  
USE TAX
SERVICE FEE
Gypsum
(Sales Tax Decrease Effective June 1, 2014) 
3% 
3 1/3%
Montrose 
(Sales Tax Increase)  
3.3% 
W
1 1/3%
 
* EXEMPTIONS AND OTHER NOTES
*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
*G = Food sold through vending machines
*H = Low-emitting vehicles (more than 10,000 pounds)
*K = Renewable energy components
*L = Beetle wood products
*M = School-related sales
*N = Biogas production system components
*O = Property used in space flight
*W = Contact the city directly
*7 = Sales tax is reduced if purchases are made from certain area subject to a Public Improvement Fee (PIF) and/or Retail Sales Fee