DOR Taxation web site

July 1, 2010 Sales Tax Rate Changes

Posted: May 26, 2010
STATE COLLECTED

CITY TAX TAX
RATE
EXEMPT* USE TAX SERVICE FEE
         
Buena Vista
(Sales tax increase from 2%)
2.50%   None 3.33%
         
Mountain View
(Service fee reduced from 3 1/3%)
4% None Y-Z 3% 0%
         
Town of Garden City
(Sales tax increase from 2%)
3% None None 3.33%
         
Town of Dolores 
(Service fee reduced from 3 1/3%)
3.50% None None 0%
         
Town of Haxtun 
(Sales tax increase from 1.5%)
2.50% None Y-Z 2.5% 3.33%

 

COUNTY TAX
TAX RATE EXEMPT USE TAX SERVICE FEE
Montezuma County
(Sales tax eliminated)
0%  N/A  0%  N/A

 

SELF-COLLECTED TAX RATE SERVICE FEE LICENSE RATE
Black Hawk
(Changing to Home rule)
5.50% 3.33% W

 

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