DOR Taxation web site

January 1, 2014 Sales Tax Rate Changes

Posted: December 11, 2013
Updated: December 20, 2013
 
The department's Revenue Online service will contain these changes on January 1, 2014.
 
STATE COLLECTED
City Tax                           
TAX RATE
EXEMPT*
USE TAX
SERVICE FEE
Blue River
(New Sales Tax) 
2.5% 
None
None
2%
Firestone
(Sales Tax Increase) 
3% 7
A-B-K
Y-Z 2%
0%
Rocky Ford
(Sales Tax Increase) 
4% 9
  E
Y-Z 3%  
3%
 
County Tax
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
Douglas County
(Added Exemptions)
1% A-B-C-D-E-G-K-L-M 1% 2 1/3% 6
Fremont County
(Sales and Use Tax Increase)
2.5%
A-B-C-D-E-G-K-M
Y-Z 2.5%
3 1/3%
 
Special District Tax
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
Aspen Park Metropolitan District
(Sales Tax Increase)
0.5% 
A-B-C-D-E-G-K-L-M
None 
0%
Jackson County Lodging
(New County Lodging Tax)
2% None  None 0%
Regional Transportation District
(Added Exemptions)
1% A-B-C-D-E-G-H-K-L-M 1% 2.22%
Scientific and Cultural Facilities District
(Added Exemptions)
 0.1%
 A-B-C-D-E-G-H-K-L-M
 0.1%
2.22%
 
Other Tax
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
State Retail Marijuana 10
(New Sales Tax)
10% 
None
None 
0%
 
Other Fee Changes
TAX RATE
EXEMPT*
USE TAX   
SERVICE FEE
Superior
(Service Fee Increase)
3.46% 
None
Y-Z 3.3%
3.33% 6
(Cap at $1,250.00)
 
SELF COLLECTED
 
TAX RATE 
EXEMPT*  
USE TAX
SERVICE FEE
Boulder
(Sales Tax Increase) 
3.56% 
0%
Lamar  
(Sales Tax Decrease)  
3% 
Y-Z 3%
3 1/3%
Commerce City
(Sales Tax Increase)
4.5% W W 2% 6
 
* EXEMPTIONS AND OTHER NOTES
*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
*G = Food sold through vending machines
*H = Low-emitting vehicles
*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
*6 = Cap at a certain amount
*7 = Sales tax is reduced if purchases are made from certain area subject to a Public Improvement Fee (PIF) and/or Retail Sales Fee
*9 = Sales tax increase expires in three years.
*10 = Sales tax imposed on retail marijuana and marijuana products