DOR Taxation web site

July 1, 2011 Sales Tax Rate Changes

Posted: June 8, 2011
 STATE-COLLECTED

 

TAX RATE

EXEMPT*

USE TAX

SERVICE FEE

City Tax
Salida
(Eliminated Service Fee)


3.0%

 


None


0

 
State Tax and Special District Tax
The vendor’s fee is effective with timely returns and payments filed on or after July 1, 2011. Returns that are filed timely for 2nd Quarter 2011 and the Month of June 2011 filed timely will be allowed to claim this vendor fee at the rate of 2.22%.

 

1. State

2.9%

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

2.9%

2.22%

2. Regional Transportation District

1.0%

A,C,D,E,F,K,L,M

1.0%

2.22%

3. Football District

0.1%

A,C,D,E,F,K,L,M

.1%

2.22%

1. Scientific & Cultural District

0.1%

A,C,D,E,F,K,L,M

.1%

2.22%

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

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.