Sales Tax Rate Changes

This web page contains changes to existing sales or use tax rates. This page does not contain all tax rates for a business location. To find all applicable sales or use tax rates for a specific business location or local government, visit Revenue Online or download the DR 1002 on the Sales & Use Tax Forms web page. For additional support with sales and use tax rates, watch our video How to Find Information on Colorado Sales & Use Tax Rates.

Sales & Use Tax Rate Changes Effective July 1, 2020

Updated: August 31, 2020

State & State Collected Jurisdictions

State Tax

Tax Rate

Exempt*

Use Tax

Service Fee

State Sales

(Exemption Removed)

2.90%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

2.90%

4%

Cap of $1,000.00

 

City Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Center

(Sales Tax Increase)

4%

C

None

3.33%

Creede

(Sales Tax Increase)

4%

None

None

3.33%

Crestone

(Sales Tax Increase)

3.50%

None

None

None

Fleming

(Exemption Removed)

2%

B-C-D-E-G-H-K-M

(Exemption L Expires June 30, 2020)

2%

2.22%

Gilcrest

(Service Fee Increase)

4%

None

4%

4%

Granby

(Exemption Removed)

4%

None

(Exemption L Expires June 30, 2020)

4%

3.33%

Johnstown

(Tax Rate Increase)

3.50%1

None

3.50%

3.33%

Lakeside

(Sales Tax Increase)

3.60%1

None

None

None

Manitou Springs

(Tax Rate Increase)

3.90%

None

3.80%

None

Silverton

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M

(Exemption L Expires June 30, 2020)

None

None

Westcliffe

(Sales Tax Increase)

3%

None

None

3.33%

Wiley

(New Tax Jurisdiction)

2%

A

None

None

      

                             

Special District Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Arrowhead Metropolitan District

(New Tax Jurisdiction)

5%

A-B-C-D-E-G-H-K-M-N-O-P-R

None

3.33%

Aspen Park Metropolitan District

(Exemption Removed)

0.50%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

None

3.33%

Bachelor Gulch Metropolitan District

(Exemption Removed)

5%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Scientific and Cultural District (CD)

(Exemption Removed)

0.10%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

0.10%

3.33%

Conifer Metropolitan District

(Exemption Removed)

0.75%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Eagle Vail Metropolitan District

(Exemption Removed)

0.70%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Edwards Metropolitan District

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Gunnison Valley Regional Transportation Authority

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

None

La Junta Health Service District

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Mesa County Public Safety Improvement (PSI)

(Exemption Removed)

0.37%

A-B-C-D-E-G-H-K-M

(Exemption L Expires June 30, 2020)

None

3.33%

Montezuma County Health Service District

(Exemption Removed)

0.40%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

0.40%

3.33%

Mount Vernon Country Club Metropolitan District

(Exemption Removed)

2%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Pikes Peak Regional Transportation Authority

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

1%

None

Red Sky Ranch Metropolitan District

(Exemption Removed)

5.50%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

None

3.33%

Regional Transportation District (RTD)

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

1%

3.33%

Roaring Fork Regional Transportation Authority

(Exemption Removed)

0.80%3

1%4

0.40%5

0.60%6

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

0.80%3

1%4

0.40%5

0.60%6

None

San Miguel Authority for Regional Transportation (SMART)

(Exemption Removed)

0.25%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

None

South Park Health Service District

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

None

3.33%

South Platte Valley Regional Transportation Authority

(Exemption Removed)

0.10%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

0.10%

None

Southwest Plaza Metropolitan District

(Exemption Removed)

1.50%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

None

3.33%

Summit Combined Housing Authority (MHA)

(Exemption Removed)

0.725%

A-B-C-D-E-G-H-K-M-N-O-P-Q-R (Exemption L Expires June 30, 2020)

0.125%

(Vehicles Only)

3.33%

Two Rivers Metropolitan District

(Exemption Removed)

4%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

Ute Pass Regional Health Service District

(Exemption Removed)

0.50%

A-B-C-D-E-G-H-K-M-N-O-P-R (Exemption L Expires June 30, 2020)

None

3.33%

 

County Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Douglas

(Exemption Removed)

1%

A-B-C-D-E-G-H-K-M-N-O-P-Q

(Exemption L Expires June 30, 2020)

1%

2.33%

Cap of $200

Lake

(Exemption Removed)

4%

None

(Exemption L Expires June 30, 2020)

None

3.33%

La Plata

(Exemption Removed)

2%

D-E-H-K-M

(Exemption L Expires June 30, 2020)

None 3.33%

Mesa

(Exemption Removed)

2%

A-B-C-D-E-G-H-K-M

(Exemption L Expires June 30, 2020)

2%

3.33%

Moffat

(Exemption Removed)

2%

E-K-M

(Exemption L Expires June 30, 2020)

None

3.33%

Rio Grande

(Exemption Removed)

2.60%

None

(Exemption L Expires June 30, 2020)

None

3.33%

 

County Lodging

Tax Rate

Exempt*

Use Tax

Service Fee

Alamosa County

(Lodging Tax Increase)

2.0%

None

None

None

Archuleta County

(Lodging Tax Increase)

2.0%

None

None

None

Bent County

(Lodging Tax Increase)

2.0%

None

None

None

Conejos County

(Lodging Tax Increase)

2.0%

None

None

None

Costilla County

(Lodging Tax Increase)

2.0%

None

None

None

Delta County

(Lodging Tax Increase)

2.0%

None

None

None

Hinsdale County

(Lodging Tax Increase)

2.0%

None

None

None

La Plata County

(Lodging Tax Increase)

2.0%

None

None

None

Logan County

(Lodging Tax Increase)

2.0%

None

None

None

Mineral County

(Lodging Tax Increase)

2.0%

None

None

None

Moffat County

(Lodging Tax Increase)

2.0%

None

None

None

Montezuma County

(Lodging Tax Increase)

2.0%

None

None

None

Morgan County

(Lodging Tax Increase)

2.0%

None

None

None

Rio Blanco County

(Lodging Tax Increase)

2.0%

None

None

None

Rio Grande County

(Lodging Tax Increase)

2.0%

None

None

None

 

Self-Collected Jurisdictions

 

City Tax

Tax Rate

Exempt*

Use Tax

Service Fee

Evans

  (Tax Rate Increase)

4.50%

W

4.50%

3.33%

 

Exemptions and Other Notations

*A = Food for home consumption

*M = School-related sales

*B = Machinery and machine tools (as defined on form DR 1191)

*N = Biogas production system components

*C = Gas, electricity, etc., for residential use

*O = Property used in space flight

*D = Occasional sales for charitable organizations

*P = Machinery or machine tools equipment used for processing recovered materials per business list on Public Health & Environment

*E = Farm equipment

*Q = Sales on retail and retail marijuana products

*G = Food sold through vending machines

*R = Manufactured homes (HB18-1315)

* H = Low-emitting vehicles (over 10,000 lbs.)

*Y = Motor vehicles

*K = Renewable energy components

*Z = Building materials

 

Footnotes for City and Special District Tax

1 Reduced collection of sales tax from certain businesses in the area subject to a Public Improvement Fee

2 Basalt and New Castle city limits

3 Carbondale and Glenwood Springs limits

4 Aspen and Snowmass Village city limits, unincorporated Pitkin County

5 Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale