Sales Tax
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Colorado imposes a state sales tax of 2.9 percent on tangible personal property, including cigarettes. If you are an out-of-state retailer looking for information about filing Colorado sales tax, Colorado refers to that as Retailers' Use Tax. Please click here for more information.
Many cities and counties impose their own local sales/use tax on purchases and transactions within their boundaries. |
The Colorado Department of Revenue, in addition to collecting state sales and use tax, collects sales tax on behalf of many cities and counties.
These jurisdictions are referred to as "state-collected." Most Colorado counties that impose sales tax are state collected. Broomfield and Denver counties collect thier own county sales tax.
Cities which have enacted a "home rule" charter, and which have elected to administer their own local sales and use taxes, are referred to as "self-collected" or "self-administered." Self-administered jurisdictions have the right to establish their own regulations regarding those goods and services upon which to impose their local sales and use taxes, and must be contacted directly for that information.
For information on local sales/use tax rates, see the publication Sales/Use Tax Rates (DR 1002). This DOR publication is updated each January and July. You may also view sales tax rates at www.taxview.state.co.us.