DOR Taxation web site

January 1, 2011 Sales Tax Rate Changes

Posted: November 29, 2011
STATE-COLLECTED 

 

 

TAX RATE

EXEMPT*

USE TAX

SERVICE FEE

City Tax
Town of Morrison


3.75%


None


Y-Z 3.75%


3 1/3%

County Sales Tax
Boulder County(Sales/Use)


0.80%


A,B,C,K


Y-Z 0.80%


0%

Lincoln County
(Adding exemption)


2.0%


F


Y-Z 2.0%


3 1/3%

Metropolitan District Tax
Bachelors Gulch Metropolitan District (located in Eagle County)



3.0%



A,B,C,D,E,F,
G,H,K,L,M



NONE



0%

 
SELF-COLLECTED

City of Evans
(Changing to self collected home-rule)
License Fee $25.00

3.5%

None

Y-Z 3.50%

3 1/3 %

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 Local Sales Tax Rates Web site.

 

*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