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