DOR Taxation web site

January 1, 2010 Sales Tax Rate Changes

Posted: December 8, 2009

 

STATE COLLECTED


City Tax

  TAX RATE  EXEMPT* USE TAX SERVICE FEE
Fountain (Sales tax increase from 3%)   3.75% A-B-C-K Y-Z 2%  0
Mountain View (New use tax Z on building materials) 4%  None  Y-Z 3%   3 1/3%
Nederland  (Service fee reduced from 3 1/3%)    3.75%   None   Y-Z 3%   0
Platteville (Sales tax increase from 2%) 3%  None   Z 2%   3 1/3%

 

 

County Sales Tax

  TAX RATE  EXEMPT* USE TAX SERVICE FEE
Huerfano County (Sales tax increase from 1%) 2% None None 3 1/3%
Larimer County (Service fee reduced from 3 1/3%)  .8% A-B-C-D-E-F-G-H-K Y-Z .8% 0
Logan County (New exemption M for school related sales) 1% E-M Y-Z 1%  0
Pitkin County (Service fee for Pitkin county and MTS reduced from 3 1/3%) 3.6% None Y-Z .5%8 0
Pitkin County in Basalt (Service fee for Pitkin county and MTS reduced from 3 1/3%) 2.6% None Y-Z .5%8 0

 

 

Special District Tax

  TAX RATE  EXEMPT* USE TAX SERVICE FEE
RTD/CD/FD (Service fee reduced from 3 1/3% for RTD, CD, and FD individual and/or combined areas effective October 1, 2009) 1.2% A-C-D-E-F-K-L-M Same as State 0

 

 

SELF COLLECTED

  TAX RATE SERVICE FEE LICENSE FEE
Aspen  (Sales tax reduced from 2.2% effective September 1, 2009) 2.1% 3.3%6 W
Crested Butte  (Service fee reduced from 3 1/3%) 4% 1.5% 0
Denver (Service fee reduced from 0.5%, see updated DR 1002 for new office address and telephone number) 3.62%
4%3
7.25%5
0 W
Edgewater (License fee increased from $15.00) 3.5% 2% 50.00
Englewood (Service fee reduced from 0.5%) 3.5% .25%  25.00
Fort Collins (Service fee reduced from 1%6) 3% 0 0
Glenwood Springs (Service fee reduced from 2%6) 3.7% 0  $12.50
Louisville (Service fee rate reduced from 3 1/3%6) 3.5% 0 25.00
Mt. Crested Butte (Sales tax increased from 4%) 5% 3 1/3% 0
Sterling (Service fee rate reduced from 2 1/3%) 3% 0 0

 

 

OTHER FEES
Environmental Response Surcharge -- For updated information, please see Publication FYI Excise 11 "Environmental Response Surcharge and Liquefied Petroleum Gas Inspection Fee".

 

*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
*3 = Sales tax on food and liquor for immediate consumption
*4 = Food for home consumption
*5 = Automobile rentals for less than 30 days
*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