January 1, 2012 Sales Tax Rate Changes
Posted: December 1, 2011
STATE-COLLECTED
| TAX RATE
|
EXEMPT*
|
USE TAX
|
SERVICE FEE
|
|
| City Tax | ||||
| Fort Lupton (Sales tax rate extension of .5% until 2021) |
4% | None | Y-Z 4% | 3 1/3% |
| Superior (Service fee increased from 0) |
3.46% | None | Y-Z 3.3% | 2.22% |
| Wellington (Sales tax rate extension of 1% until 2021) |
3% | C | Y-Z 3% | 3 1/3% |
| County Tax | ||||
| Arapahoe County (Sales tax rate extension of .25% until 2023) |
.25% | A-B-C-D-E-F-G-H-K-M | None | .5% |
| Jackson County (Sales tax increase from 3%) |
4% | None | None | 3 1/3% |
| Larimer County (Service fee increased from 0) |
.8% | A-B-C-D-E-F-G-H-K | Y-Z .8% | 2.22% |
| Logan County (Added pesticide exemption) |
1% | E-F-M | Y-Z 1% | 0 |
| Mesa County (Added exemptions) |
2% | A-B-C-D-E-F-G-H-K-L-M | Y-Z 2% | 3 1/3% |
| Special District | ||||
|
Aspen Park Metropolitan District (in Conifer)
|
.25% (New) |
A-B-C-D-E-F-G-H-K-L-M | None | 0 |
| Football District (Sales/Use tax rate sunsets 12/31/2011) | The 0.1% tax should no longer be collected beginning January 1, 2012 with the exception of leases still in effect | |||
|
Logan County Lodging Tax (Omit Sterling) |
1.9% | None | None | 0 |
|
South Platte Valley RTA (Sales tax rate extension of .1%) |
.1% | A-B-C-D-E- | .1% | 0 |
| Self-Collected | ||||
| Mountain Village | 4.5% | A-C-D | Z 4.5% | 3 1/3% |
| Steamboat Springs (Sales tax increase from 4.5%) | 4.75% | None | None | 0 |
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.