Colorado Sales & Use Tax Rates

Sales & Use Tax Rates
DR 1002 Colorado Sales/Use Tax Rates
DR 1002 (01/01/24)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Division
PO Box 17087
Denver CO 80217-0087

Colorado Sales/Use Tax Rates
For most recent version see Tax.Colorado.gov

This publication, which is updated on January 1 and July 1 each year, lists Colorado Sales/Use Tax rates throughout the
state. All state collected city/county sales taxes or rate changes may become effective only on January 1 or July 1. The
total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction. The Colorado sales
tax lookup tool is available at https://colorado.ttr.services/
Retail Marijuana Sales Tax (RMS)
The RMS tax rate is 15% with no exemptions. Use tax is not applicable. The Colorado Sales Tax Service Fee (also
known as the Vendor’s Fee) is 0%. Tax is remitted electronically only. Retail marijuana and retail marijuana products are
taxable.
State Sales Tax
The state sales/use tax rate is 2.9% with exemptions A, B, C, D, E, G, H, K, L, M, O, P, Q, R, S, T, V. The sale of retail
marijuana and retail marijuana products are exempt from the 2.9% state tax. Additional sales/use exemptions found at
Tax.Colorado.gov. The Colorado sales tax Service Fee rate (also known as Vendor’s Fee) is as follows:
State Service Fee

Net Taxable Sales

Service Fee Rate

Maximum Service Fee Allowed

Up to $1,000,000

4.0%

$1,000

Greater than $1,000,000

0.00%

$0.00

*Please see the service fee worksheet DR 0103 for further instructions on calculating the service fee.
Retail Delivery Fees
Retailers and marketplace facilitators with $500,000 or more in retail sales during the prior year must collect the retail
delivery fee for each sale with taxable tangible personal property mailed, shipped, or otherwise delivered by motor
vehicle to a customer in Colorado, including goods the retailer has delivered by a third-party delivery service. Go to
Tax.Colorado.gov/retail-delivery-fee for information on registering for a Retail Delivery Fee account.
Exemptions
County, Municipality, and Special District Sales/Use Tax Exemptions Options: If an exemption is not listed, state-collected
local jurisdictions do not have that exemption option.
A	Food for domestic home consumption §§ 39-26- M	 Sales for the benefit of Colorado schools, school activities, and
707(1)(e) & 39-26-102(4.5), C.R.S.
school organizations §§ 39-26-725 & 39-26-718(1)(c), C.R.S.
B	 Machinery and machine tools, other than those O	 Property used in space flight § 39-26-728, C.R.S.
described in exemption (P) below § 39-26-709(1),
C.R.S.
C	 Gas, electricity, and other specified fuels for P	 Machinery or machine tools used in the processing of recovered
residential use § 39-26-715(1)(a)(II), C.R.S.
materials by a business listed in the inventory prepared by the
Department of Public Health & Environment § 39-26-709(1), C.R.S.
D	 Low-volume sales by charitable organizations § 39- Q	 Sales on retail marijuana and retail marijuana products §§ 3926-718(1)(b), C.R.S.
28.8-202 & 39-26-729, C.R.S.

R	 Manufactured homes constructed on a permanent chassis in
equipment unless expressly exempted by the city or 	
compliance with Manufactured Home Construction and Safety
county, §§ 39-26-716(1)(d), (2)(b), and (2)(c), C.R.S.
Standards (HUD Code) § 39-26-721(3), C.R.S.
See HB19-1162
Food, not including candy and soft drinks, sold through S	 Diapers and incontinence products as specified in § 39-26vending machines § 39-26-714(2), C.R.S.
717(2)(n)
Certain medium and heavy-duty vehicles, engines, T	 Period products as specified in § 39-26-717(2)(m)
motors, and conversion parts § 39-26-719(1),
C.R.S.
Renewable energy components § 39-26-724, V	 Residential energy storage systems as defined in § 39-26-733
C.R.S.
Beetle wood products as defined in § 39-26-723,
C.R.S. effective July 1, 2021.

E	 Farm equipment, not including animal identification 	

G	
H	

K	
L	

Page 1 of 16

Regional Transportation District (RTD)
RTD sales tax is remitted in the RTD/CD column on the DR 0100, “Retail Sales Tax Return.” RTD use tax is remitted on the
DR 0173, “Retailer’s Use Tax Return” or on the DR 0252, “Consumer Use Tax Return.”
Sales Service Fee
Tax Rate Allowed

Boundaries
Counties of Denver, Boulder, and Jefferson. Generally, Broomfield
County (except certain areas immediately adjacent to I-25 and
Highway 7 interchange), Adams County (west of Box Elder Creek),
Arapahoe County (south of I-70, generally west of Picadilly Rd. to
Jewell, then west of Gun Club Rd. to Quincy, then generally west
of Monaghan Rd., including Arapahoe Park and Aurora Reservoir),
and Douglas County (northern portion consisting of the City of
Lone Tree, the Town of Parker, the Acres Green area and most
of Highlands Ranch), the area within the boundaries of the Town
of Castle Rock does not have RTD sales/use tax, parts of Weld
County that have been annexed by the city of Longmont and the
town of Erie since 1994, annexed areas of Brighton and Lochbuie
in Weld County. For specific address information, contact RTD at
www.RTD-Denver.com or 303-299-6000.

1%

3.33%

Exemptions

Use
Tax Rate

A, B, C, D, E, G, H, K,
L, M, O, P, R, S, T, V

1%

Scientific and Cultural Facilities District (CD)
CD sales tax is remitted in the RTD/CD column on the DR 0100, “Retail Sales Tax Return.” CD use tax is remitted on the
DR 0173, “Retailer’s Use Tax Return” or on the DR 0252, “Consumer Use Tax Return.”
Sales Service Fee
Tax Rate Allowed

Boundaries
All areas within the county boundaries of Adams, Arapahoe,
Boulder, Jefferson, Denver and Broomfield. It also includes all of
Douglas County except within the boundaries of the town of Castle
Rock and Larkspur.

0.1%

3.33%

Exemptions

Use
Tax Rate

A, B, C, D, E, G, H, K,
L, M, O, P, R, S, T, V

0.1%

Local Improvement District Tax (LID)
LID sales tax is remitted in the city/LID column on the DR 0100, “Retail Sales Tax Return.” Use tax is not applicable.
I - Exempts telephone & telegraph service
J - Exempts gas & electricity for residential & commercial use
LID

Sales Service Fee
Tax Rate Allowed

Boundaries

Boulder County

Old Town Niwot and Cottonwood Square

Douglas County

Exemptions

1%

0

A-I-J

Lincoln Station

0.50%

0

I-J

Southeast Jefferson

Within designated areas of Southeast Jefferson County

0.50%

3.33%

I-J

Southeast Jefferson County
within Lakewood and
Littleton City limits

Within designated areas of Southeast Jefferson County
within the City of Lakewood and the City of Littleton

0.43%

3.33%

I-J

Mesa County Gateway

Within designated areas of unincorporated Mesa County

1%

0

I-J

Mesa County Whitewater

Within designated areas of unincorporated Mesa County

1%

0

I-J

Mass Transportation System Tax (MTS)
MTS sales tax is remitted in the county/MTS column on the DR 0100, “Retail Sales Tax Return.”

Eagle County

Eagle County limits

Sales Tax
Rate
0.5%

Pitkin County

Pitkin County limits

0.5%

0

0.5%

Summit County

Summit County limits

0.75%

0

None

MTS

DR 1002 (01/01/24)

Boundaries

Service Fee
Allowed
0

Exemptions
A, B, C, K

Use Tax
Use Tax Applies
Rate
None
Motor Vehicles,
Building Materials

Page 2 of 16

Regional Transportation Authority (RTA)
§ 39-26-717(2)(n). “RTA sales tax is remitted in the special district column on the DR0100, “Retail Sales Tax Return”. RTA
use tax is remitted on the DR0173, “Retailer’s Use Tax Return” or on the DR 0251, “RTA Consumer Use Tax Return”
RTA

Sales Service Fee
Tax Rate
Allowed

Boundaries

Exemptions

Use Tax
Rate

Eagle Valley

Eagle County except areas already within the
Roaring Fork RTA and incorporated Gypsum.

0.50%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, Q, R, S, T, V

None

Gunnison Valley

Gunnison County except the towns of Marble,
Ohio City, Pitkin and Somerset.

1%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

None

Pikes Peak

El Paso County limits except the municipalities
of Fountain, Monument, Palmer Lake and the
Commercial Aeronautical Zone in the City of
Colorado Springs. Any areas annexed into these
municipalities after 2004 are included in the
PPRTA. All of incorporated Green Mountain
Falls including areas within Teller County.

1%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

1%

0.80%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

0.80%

1%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

1%

0.40%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

0.40%

0.60%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

0.60%

0.25%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

None

0.10%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, Q, R, S, T, V

0.10%

Basalt and New Castle city limits

Carbondale and Glenwood Springs limits
Roaring Fork
Aspen and Snowmass Village city limits,
unincorporated Pitkin County

San Miguel Authority
for Regional
Transportation
South Platte Valley

Areas of unincorporated Eagle County in
the El Jebel area and outside the city limits
of Carbondale
Mountain Village, Telluride, and Rico
(Dolores County) city limits, portion of
unincorporated San Miguel County except
for towns of Ophir and Sawpit
Sterling city limits

Multi-Jurisdictional Housing Authority (MHA)
MHA sales tax is remitted in the special district column on the DR 0100, “Retail Sales Tax Return.” MHA use tax is collected
at the time of titling/registration at the county motor vehicle office.

MHA

Boundaries

Sales Tax Rate

Service Fee
Allowed

Exemptions

Use Tax Rate

0.725%

0

A, B, C, D, E,
G, H, K, L, M, O,
P, R, S, T, V

0.125%
(Vehicles Only)

Summit Combined
Summit County Limits
Housing Authority

Public Safety Improvements (PSI)
PSI sales tax is remitted in the Special District column on the DR 0100, “Retail Sales Tax Return.” Use tax is not applicable.

PSI

Boundaries

Sales Tax Rate

Service Fee
Allowed

Exemptions

Delta County

Delta County Limits

0.80%

3.33%

E

Mesa County

Mesa County Limits

0.37%

3.33%

A, B, C, D, E, G, 
H, K, L, M, S, T

Montrose County

Montrose County Limits

0.75%

3.33%

None

DR 1002 (01/01/24)

Page 3 of 16

Metropolitan District Tax (MDT)
MDT sales tax is remitted in the Special District columns on the DR 0100, “Retail Sales Tax Return”.

MDT

Boundaries

Sales Tax Service
Rate
Fee

Arrowhead

In a portion of Eagle County near
Edwards

5%

3.33%

Aspen Park

In a portion of Conifer in Jefferson County

0.50%

3.33%

Bachelor Gulch

In a portion of Eagle County near Avon

3.20%

3.33%

4%

3.33%

0.75%

3.33%

1%

3.33%

1%

3.33%

Buffalo Mountain
Conifer
Eagle Vail
Edwards

In a portion of Summit County near
Silverthorne
In a portion of Jefferson County near
Conifer
In a portion of Eagle County near EagleVail
In a portion of Eagle County near
Edwards

Mt Vernon	
Country Club

In a portion of Jefferson County near
Golden

2%

3.33%

Pueblo West

In the portion known as Pueblo West

2%

3.33%

Purgatory

In a portion of La Plata County near
Purgatory

2.50%

3.33%

Red Sky Ranch

In a portion of Eagle County near Wolcott

5.50%

3.33%

Southwest Plaza

In a portion of Jefferson County near
Littleton (Southwest Plaza Mall)

1.50%

3.33%

Two Rivers

In a portion of Eagle County near Gypsum

4%

3.33%

Exemptions
A, B, C, D, E, G, H, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, Q, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, Q, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, Q, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V

Use
Tax Rate
0
0
0
0
0
0
0
0
0
0
0
0
0

Health Services District (HSD)
HSD sales tax is remitted in the special district column on the DR 0100, “Retail Sales Tax Return.” HSD use tax is collected at
the time of titling/registration at the county motor vehicle office.

HSD

Boundaries

Sales
Tax Rate

Service
Fee
Allowed

Delta County

All of Delta County

0.80%

3.33%

La Junta

La Junta City Limits

1%

3.33%

Montezuma
County

Montezuma County Limits

0.40%

3.33%

South Park

A portion of Park County

1%

3.33%

Ute Pass Regional

A portion of Douglas, Park and
Teller County

0.50%

3.33%

DR 1002 (01/01/24)

Exemptions
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V
A, B, C, D, E, G, H, K, L,
M, O, P, R, S, T, V

Use
Tax
Rate
0
0
0.40%
0
0

Page 4 of 16

Local Marketing District Tax (LMD)
LMD tax is remitted on the DR 1490, “Local Marketing District Tax Return.” Local Marketing District Tax applies to lodging
services including hotels, motels, condominiums and camping spaces.
LMD

Boundaries

Alamosa County

Alamosa County limits

Estes Park

Estes Park and its surrounding area including Drake and Glen Haven

Gunnison County

Gunnison County limits

LMD Tax Rate Service Fee

Moffat County Limits
Steamboat Springs City located in the mountain community north of Walton
Steamboat Springs Creek Rd and along Hwy 40 corridor inside the city limits. Contact City for
location determination at (970) 871-8233.
Vail
Vail town limits

4%

0

5.50%

0

4%

0

4%

0

2%

0

1.40%

0

Moffat County

County Lodging District Tax (CLD)
CLD tax is remitted quarterly on the DR 1485, “County Lodging Tax Return.” County Lodging Tax applies to lodging
services including hotels, motels, condominiums and camping spaces.
CLD

Boundaries

CLD Tax Rate

Service Fee

Alamosa County

Alamosa County limits

2%

0

Archuleta County

Archuleta County limits (Pagosa Springs omitted)

2%

0

Bent County

Bent County limits

2%

0

Chaffee County

Chaffee County limits

1.90%

0

Clear Creek
County

Clear Creek County limits (Georgetown omitted)

2%

0

Conejos County

Conejos County limits

2%

0

Costilla County

Costilla County limits

2%

0

Custer County

Custer County limits

2%

0

Delta County

Delta County limits

2%

0

Dolores County

Dolores County limits (Rico omitted)

2%

0

Eagle County

Unincorporated Eagle County and the town of Gypsum

2%

0

Fremont County

Fremont County limits

2%

0

Gilpin County

Gilpin County limits (Central City, Blackhawk omitted)

2%

0

Grand County

Grand County limits (Winter Park omitted)

1.80%

0

Hinsdale County

Hinsdale County limits

2%

0

Huerfano County

Huerfano County limits

2%

0

Jackson County

Jackson County limits

2%

0

La Plata County

La Plata County limits (Durango omitted)

2%

0

Lake County

Lake County limits (Leadville omitted)

1.90%

0

Lincoln County

Lincoln County limits

2%

0

Logan County

Logan County limits (Sterling omitted)

2%

0

Mineral County

Mineral County limits

2%

0

Moffat County

Moffat County limits

2%

0

Montezuma County Montezuma County Limits (Cortez omitted)

2%

0

Morgan County

Morgan County Limits

2%

0

Park County

Unincorporated Park County

2%

0

Prowers County

Prowers County Limits

2%

0

Rio Blanco County

Rio Blanco County Limits

2%

0

DR 1002 (01/01/24)

(Continued on page 6)

Page 5 of 16

County Lodging District Tax (CLD) (Continued)
CLD

Boundaries

Rio Grande County Rio Grande County Limits

CLD Tax Rate

Service Fee

2%

0

Saguache County

Saguache County Limits

1.90%

0

San Juan County

San Juan County Limits

2%

0

San Miguel County San Miguel County Limits (Mountain Village, Telluride omitted)

2%

0

Sedgwick County

Sedgwick County Limits (Julesburg omitted)

2%

0

Summit County

Unincorporated Summit County Only

2%

0

City

State-Collected City Sales Taxes
City
Service
County in which
Sales
Fee
Exemptions
City is Located
Tax Rate Allowed

Use Tax Use Tax (paid to city or county)
Rate
applies to:

Las Animas

3%

1.50%

Akron

Washington

2.50%

3.33%

B, C, K

2.50%

Alamosa

Alamosa

2.50%

2%7

E

2.50%

Alma

Park

3%

3.33%

None

Antonito

Conejos

4%

3.33%

None

Ault

Weld

3%

0

3%

Basalt

Eagle, Pitkin

3%

3.33%

None

Bayfield

La Plata

3%

3.33%

None

Bennett

Adams, Arapahoe

4%

3.33%

2%

Building Materials

Berthoud

Larimer, Weld

4%

3.33%

4%

Motor Vehicles,
Building Materials

Blanca

Costilla

3%

3.33%

Blue River

Summit

2.50%

2%

None

Brush

Morgan

4%

3.33%

4%

Buena Vista

Chaffee

2.50%

3.33%

None

Burlington

Kit Carson

3%

3.33%

A, B, C, E, K

3%

Calhan

El Paso

3%

3.33%

A, B, C, K, S, T

3%

Cañon City

Fremont

3%

3.33%3

D, G, M, R, S, T

3%

General

Carbondale

Garfield

3.50%

0

E, G, H

3.50%

General

Cedaredge

Delta

2%

3.33%

C, D, S, T

2%

Motor Vehicles,
Building Materials

Center

Rio Grande,
Saguache

4%

3.33%

C

None

Cheyenne Wells

Cheyenne

2%

3.33%

A, B, C, D, K

2%

Cokedale

Las Animas

1%

0

A, B, D

None

Collbran

Mesa

2%

3.33%

A, B, C, K

None

Columbine Valley

Arapahoe

3%

3.33%

A, B, C, K

3%

Crawford

Delta

2%

3.33%

DR 1002 (01/01/24)

3%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Aguilar

B, C, K

(Continued on page 7)

General

Motor Vehicles,
Building Materials

None
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials

None
Page 6 of 16

Creede

State-Collected City Sales Taxes (Continued)
City
Service
County in which
Use Tax Use Tax (paid to city or county)
Sales
Fee
Exemptions
City is Located
Rate
applies to:
Tax Rate Allowed
Mineral
4%
3.33%
D, M
None

Crestone

Saguache

3.5%

0

Cripple Creek

Teller

3.30%

0

A

None

De Beque

Mesa

2%

3.33%

A, B, C, K

2%

Del Norte

Rio Grande

2%

3.33%

None

Dillon

Summit

2.50%

0

None

Dinosaur

Moffat

2.10%

3.33%

Dolores

Montezuma

3.50%

0

Dove Creek

Dolores

3.10%

3.33%

Eads

Kiowa

2%

Eagle

Eagle

Eaton

City

None

C, D

Building Materials

None
None
1%

Motor Vehicles

3.33%

2%

Motor Vehicles,
Building Materials

4.50%

3.33%

4%

Building Materials

Weld

4%

3.33%

4%

Building Materials

Eckley

Yuma

2.10%

0

Edgewater

Jefferson

3.50%

2.0%3

Elizabeth

Elbert

4%

3.33%

3%

Empire

Clear Creek

5%

0

3%

Erie

Boulder, Weld

3.50%

3.33%

Estes Park

Larimer

5%

3.33%

Fairplay

Park

4%

3.33%

A, B, C, K, S, T

None

Firestone

Weld

3.60%4

0

A, B, K

2.60%

Flagler

Kit Carson

2%

3.33%

B, C, K

None

Fleming

Logan

2%

2.22%

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

2%

Florence

Fremont

2.50%

3.33%

2.50%

Fort Lupton

Weld

4%

3.33%

4%

Fort Morgan

Morgan

4%

3.33%

4%

Fountain

El Paso

3.4%

0

A, B, C, K

2%

Fowler

Otero

3%

3.33%

B, C, K

2%

Motor Vehicles

Foxfield

Arapahoe

3.75%

0

A, B, C, K

3%

Building Materials

Fraser

Grand

5%

0

Frederick

Weld

3.50%

3.33%

A, B, C, K

3.50%

Fruita

Mesa

3%

3.33%

A, E

3%

DR 1002 (01/01/24)

C

A, B, C, D, E, G, H,
2.10%
K, M, O ,P
D, M, R

C, D, M

3.50%

3.50%
2%

4%

(Continued on page 8)

Motor Vehicles
General
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Page 7 of 16

Garden City

State-Collected City Sales Taxes (Continued)
City
Service
County in which
Use Tax Use Tax (paid to city or county)
Sales
Fee
Exemptions
City is Located
Rate
applies to:
Tax Rate Allowed
Weld
3%
3.33%
None

Georgetown

Clear Creek

Gilcrest

City

4.50%

0

3.50%

Weld

4%

4%

4%

Granada

Prowers

2%

3.33%

2%

Granby

Grand

4%

3.33%

4%

Grand Lake

Grand

5%

3.33%

5%

Green Mountain
Falls

El Paso, Teller

3%

2%

3%

Grover

Weld

1%

0

Haxtun

Phillips

3.50%

Hayden

Routt

Holly

A, B, C, D, E, G, H,
K, L, M, O, P, Q, R

Motor Vehicles
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

1%

Motor Vehicles

3.33%

3.50%

Motor Vehicles,
Building Materials

5%

3.33%

2%

Building Materials

Prowers

3%

3.33%

None

Holyoke

Phillips

1.50%

3.33%

1.5%

Hooper

Alamosa

2%

0

C

None

Hot Sulphur Springs Grand

4%

3.33%

A, B, C, K

None

Hotchkiss

Delta

2%

3.33%

Hudson

Weld

4%

3.33%

A

4%

Hugo

Lincoln

2%

3.33%

B, K

2%

Idaho Springs

Clear Creek

5%

0

S, T

3%

Ignacio

La Plata

3%

3.33%

None

Johnstown

Larimer, Weld

3.50%4

3.33%

3.5%

Julesburg

Sedgwick

2.30%

3.33%

1%

Keenesburg

Weld

3%

3.33%

Kersey

Weld

3.60%

Kiowa

Elbert

Kit Carson

Motor Vehicles,
Building Materials

None
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

3%

Building Materials

3.33%

3.60%

Building Materials

1.50%

3.33%

1.50%

Building Materials

Cheyenne

2%

3.33%

2%

Motor Vehicles,
Building Materials

Kremmling

Grand

4%

3.33%

None

Lakeside

Jefferson

2.80%4

0

None

La Jara

Conejos

3%

3.33%

3%

Motor Vehicles,
Building Materials

La Junta

Otero

4%

3%

3%

General

La Salle

Weld

3.50%

3.33%

2%

Motor Vehicles,
Building Materials

DR 1002 (01/01/24)

A

Building Materials

D, E, M

(Continued on page 9)

Page 8 of 16

La Veta

State-Collected City Sales Taxes (Continued)
City
Service
County in which
Use Tax Use Tax (paid to city or county)
Sales
Fee
Exemptions
City is Located
Rate
applies to:
Tax Rate Allowed
Huerfano
3.50%
3.33%
None

Larkspur

Douglas

4%

0

Las Animas

Bent

4%

3.33%

Limon

Lincoln

2.75%

3.33%

D, E, M

2.75%

Lochbuie

Adams, Weld

4%

0

S, T

2%

Log Lane Village

Morgan

3%

0

3%

Lyons

Boulder

3.50%

0

3%

Manassa

Conejos

1%

3.33%

None

Mancos

Montezuma

4%

0

None

Manitou Springs

El Paso

3.90%

0

3.80%

Motor Vehicles,
Building Materials

Manzanola

Otero

2%

3.33%

2%

Motor Vehicles

Marble

Gunnison

4%

3.33%

Mead

Weld

3%

0

Milliken

Weld

2.50%

3.33%

2.50%

Minturn

Eagle

4%

0

4%

Moffat

Saguache

2%

3.33%

Monte Vista

Rio Grande

3%

3.33%

None

Montezuma

Summit

2%

3%

None

Monument

El Paso

3.50%4

3.33%

Morrison

Jefferson

3.75%

3.33%

3.75%

Mountain View

Jefferson

4%

0

3%

Naturita

Montrose

4%

3.33%

3%

Nederland

Boulder

4.25%

0

3%

New Castle

Garfield

3.50%

3.33%

2%

Norwood

San Miguel

3%

3.33%

Nucla

Montrose

4%

3.33%

2%

Motor Vehicles

Nunn

Weld

2%

0

2%

Motor Vehicles,
Building Materials

Oak Creek

Routt

3%

3.33%

None

Olathe

Montrose

4%

3.33%

1%

City

DR 1002 (01/01/24)

A, B, C, D, E, G, H,
L, K, M, O, P, Q, R

None
4%

A, B, C, K

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

None
A, B, C, D, K, M

C, D, E, G, H

A, B, C, K

C

(Continued on page 10)

3%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Building Materials

None

2%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Building Materials

None

Motor Vehicles,
Building Materials

Page 9 of 16

City
Ophir
Ordway
Otis

State-Collected City Sales Taxes (Continued)
City
Service
County in which
Use Tax Use Tax (paid to city or county)
Sales
Fee
Exemptions
City is Located
Rate
applies to:
Tax Rate Allowed
A, B, C, D, E, G, H,
San Miguel
2%
0
None
K, M, O, P, R
Motor Vehicles,
Crowley
2%
3.33%
2%
Building Materials
Motor Vehicles,
Washington
2%
3.33%
2%
Building Materials

Ouray

Ouray

4%

3.33%

None

Ovid

Sedgwick

1%

3.33%

1%

Palisade

Mesa

2%

3.33%

A, B, C, K

None

Palmer Lake

El Paso

3%

3.33%

A

3%

Paonia

Delta

3%

3.33%

None

Parachute

Garfield

3.75%

0

3.75%

Building Materials

Pierce

Weld

2%

3.33%

2%

Motor Vehicles,
Building Materials

Pitkin

Gunnison

3%

0

None

Platteville

Weld

3%

3.33%

2%

Building Materials

Poncha Springs

Chaffee

2%

3.33%

2%

Building Materials

Ramah

El Paso

2%

0

2%

Motor Vehicles

Red Cliff

Eagle

3%

3.33%

3%

Building Materials

Rico

Dolores

5%

0

None

Rocky Ford

Otero

4%

3%

Romeo

Conejos

3.90%

3.33%

None

Saguache

Saguache

4%

3.33%

None

Salida

Chaffee

3%

0

None

San Luis

Costilla

3%

3.33%

Sawpit

San Miguel

3%

0

Sedgwick

Sedgwick

1%

0

B, C, K

None

Seibert

Kit Carson

2%

3.33%

B, C, D, K

2%

Motor Vehicles,
Building Materials

Severance

Weld

3%

3.33%

C

3%

Building Materials

Silt

Garfield

3%

3.33%

D, E, H, K, L,
M, O, Q, R

3%

Silver Cliff

Custer

3%

3.33%

3%

Silver Plume

Clear Creek

3%

3.33%

None

Silverton

San Juan

1%

0

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

None

Simla

Elbert

4%

3.33%

A, B, C, K

None

South Fork

Rio Grande

2%

3.33%

C

None

Springfield

Baca

2%

3.33%

Stratton

Kit Carson

2%

3.33%

DR 1002 (01/01/24)

B, K

A, B, C, K

E

A

3%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials

None
3%

Building Materials

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

None
A, B, C, D, K

(Continued on page 11)

None
Page 10 of 16

City
Superior
Trinidad

State-Collected City Sales Taxes (Continued)
City
Service
County in which
Use Tax Use Tax (paid to city or county)
Sales
Fee
Exemptions
City is Located
Rate
applies to:
Tax Rate Allowed
Motor Vehicles,
Boulder, Jefferson 3.46%
3.33%6
3.46%
Building Materials
Motor Vehicles,
Las Animas
4%
3.33%
4%
Building Materials

Victor

Teller

3%

0

A, B, C, K

Walden

Jackson

1%

3.33%

None

Walsenburg

Huerfano

3%

3.33%

3%

Walsh

Baca

3%

3.33%

None

Ward

Boulder

2%

3.33%

None

Wellington

Larimer

3%

3.33%

Westcliffe

Custer

3%

3.33%

None

Wiggins

Morgan

3%

3.33%

2%

Wiley

Prowers

2%

3.33%

Wray

Yuma

2.50%

3.33%

Yampa

Routt

4%

3.33%

Yuma

Yuma

3%

3.33%

C

A

None

3%

Motor Vehicles,
Building Materials
Building Materials

None
2.50%

A, D, E, H

Motor Vehicles,
Building Materials

4%
3%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

State-Collected Colorado County Sales Tax
Broomfield and Denver are self-collected counties. If a county is not listed, that county does not have a sales tax.
County
Sales Tax
Rate

Service Fee
Allowed

Exemptions

0.75%

0

A, B, C, D, E, G, H, K

3%

3.33%

Arapahoe

0.25%

0.50%

Archuleta

4%

3.33%

None

Bent

1%

0

1%

Boulder

1.185%

0

A, B, C, K, M

1.185%

Chaffee

2.75%

3%

E

None

Clear Creek

2.65%

0

Conejos

2%

0

Costilla

2%

0

Crowley

2%

3.33%

E

2%

Custer

2%

3.33%

A, B, C, E, K

2%

Delta

2%

3.33%

E

None

County
Adams
Alamosa

DR 1002 (01/01/24)

Use Tax Use Tax (paid to city or county)
Rate
applies to:
None
None

A, B, C, D, E, G, H, K, L, M,
O, P, R, S, T, V

0.25%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

None
A, B, C, D, E, G,
H, K, L, M, O, P, R
A, B, C, D, E, G,
H, K, L, M, O, P, R

(Continued on page 12)

2%

Motor Vehicles,
Building Materials

None
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Page 11 of 16

State-Collected Colorado County Sales Tax (Continued)
County
Sales Tax
Rate

Service Fee
Allowed

Exemptions

1%

2.33%3

A, B, C, D, E, G, H,
K, L, M, O, P, Q, S, T

1%

Eagle

1.50%1

0

A, B, C, K

None

Elbert

1%

3.33%

A, B, C, D, E, G, H, K

1%

El Paso

1.23%

0

A, B, C, K

1.23%

Fremont

2.50%

3.33%

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

2.50%

Garfield

1%

3.33%

A, B, C, K

None

1.30%

3.33%

D

None

Gunnison

1%

3.33%

None

Hinsdale

5%

3.33%

4%

Huerfano

3%

3.33%

None

Jackson

4%

3.33%

None

Jefferson

0.50%

3.33%

None

Lake

4%

3.33%

None

La Plata

2%

3.33%

Las Animas

1.50%

3.33%

Larimer

0.80%

2.22%

A, B, C, D, E, G, H, K, S, T

0.80%

Lincoln

2%

3.33%

E

2%

Logan

1%

0

E, M

1%

Mesa

2%

3.33%

A, B, C, D, E, G,
H, K, L, M, S, T

2%

2.60%2

3.33%

D, M

None

Moffat

2%

3.33%

E, K, L, M

None

Montrose

1%

3.33%

Otero

1%

3.33%

Ouray

2.55%

3.33%

Park

1%

3.33%

A, B, C, D, K

None

Phillips

1%

3.33%

E

1%

Pitkin

3.60%1

0

0.50%5

Pitkin (in Basalt)

2.60%1

0

0.50%5

1%

3.33%

1%

County
Douglas

Grand

Mineral

Prowers

DR 1002 (01/01/24)

3

D, E, H, K, L, M

Use Tax Use Tax (paid to city or county)
Rate
applies to:

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials

None
1.50%

1%
A, B, C, E, K

Motor Vehicles,
Building Materials

1%

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

None

(Continued on page 13)

Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials
Motor Vehicles,
Building Materials

Page 12 of 16

State-Collected Colorado County Sales Tax (Continued)
County
Sales Tax
Rate

Service Fee
Allowed

Exemptions

1%

3.33%

A, B, C, K

1%

Motor Vehicles

Rio Blanco

3.60%

3.33%

C, D, E, M

3.60%

Motor Vehicles,
Building Materials

Rio Grande

2.60%2

3.33%

1%

3.33%

A, B, C, E, K, S, T

1%

Saguache

2.50%

0

A, B, C, E, K

None

San Juan

6.50%

3.33%

San Miguel

1%

3%

A, B, C, D, K, M, S, T

1%

Building Materials

Sedgwick

3%

3.33%

A, D, E, H

3%

Motor Vehicles,
Building Materials

2.75%1

0

1%

3.33%

A, B, C, K

1%

Motor Vehicles

1.50%

3.33%

A, B, D, E, G, H, K

1.50%

Motor Vehicles,
Building Materials

County
Pueblo

Routt

Summit
Teller
Washington

Use Tax Use Tax (paid to city or county)
Rate
applies to:

None
Motor Vehicles,
Building Materials

None

None

Footnotes for State-Collected Cities and Counties
	 Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County
2
	 Rate includes 0.6% Health Service District tax.
3
	 Cap of $200 per month on service fee.
4
	 Reduced collection of sales tax from certain businesses in the area subject to a Public Improvement Fee.
5
	 Use tax rate is allocated as Mass Transit Tax (MTS) only.
6
	 Cap of $1,250 per month on service fee
7
	 Cap of $100 per month on service fee
Corrections or changes since January 1, 2024 in bold.
1

City
Arvada
Aspen
Aurora
Avon
Black Hawk3
Boulder
Breckenridge
Brighton
Broomfield6
Castle Pines

DR 1002 (01/01/24)

Home Rule Cities For Which The State Does Not Collect Local Sales Tax
City
Service
County in which
Phone
Address
City
is
Located
Sales
Fee
Number
(see p. 7)
Tax Rate Allowed
8101 Ralston Rd.
720-898-7100 Adams, Jefferson 3.46%
0
Arvada, CO 80002
427 Rio Grande Pl.
970-920-5000
Pitkin
2.40%
3.30%4
Aspen, CO 81611
15151 E Alameda Pkwy, 1st Floor
Adams, Arapahoe
303-739-7800
3.75%
0
Aurora, CO 80012
Douglas
PO Box 975
970-748-4019
Eagle
4%5
0
Avon, CO 81620
PO Box 68
303-582-2283
Gilpin
6%
0
Black Hawk, CO 80422
1136 Alpine Ave
3.86%
303-441-3051
Boulder
0
Boulder, CO 80304
4.01%1
PO Box 168
970-453-2251
Summit
2.50%
0
Breckenridge, CO 80424
500 South 4th Ave.
303-655-2041
Adams, Weld
3.75%
3.33%4
Brighton, CO 80601
One DesCombes Dr.
303-464-5811
Broomfield
4.15%
3%4
Broomfield, CO 80020
360 Village Square Ln. Ste B
303-705-0200
Douglas
3.75%
0
Castle Pines, CO 80108
(Continued on page 14)

Use
Tax
3.46%
2.40%
3.75%
None
6.00%
3.86%
None
3.75%
4.15%
3.75%

Page 13 of 16

Home Rule Cities For Which The State Does Not Collect Local Sales Tax (Continued)
City
Service
County in which
Phone
City
Address
City
is
Located
Sales
Fee
Number
(see p. 7)
Tax Rate Allowed
100 North Wilcox St.
Castle Rock
303-660-1397
Douglas
4%
3.33%4
Castle Rock, CO 80108
13133 E Arapahoe Rd.
Centennial
303-325-8000
Arapahoe
2.50%
0
Centennial, CO 80112
Box 249
Central City
303-582-5251
Gilpin
6%
3.33%
Central City, CO 80427
2450 E Quincy Ave.
Cherry Hills Village
303-789-2541
Arapahoe
3.50%
2.5%4
Cherry Hills, CO 80113
PO Box 1575 MC225
Colorado Springs
719-385-5903
El Paso
3.07%
0
Colorado Springs, CO 80901
ATTN: Sales Tax 7887 E 60th Ave.
Commerce City
303-289-3628
Adams
4.50%
2%4
Commerce City, CO 80022
123 Roger Smith Ave.
Cortez
970-565-3402
Montezuma
4.05%
1.30%
Cortez, CO 81321
300 W Fourth St
Craig
970-826-2003
Moffat
4%7
3.33%
Craig, CO 81625
PO Box 39, 507 Maroon Ave
Crested Butte
970-349-5338
Gunnison
4.50%
1.50%
Crested Butte, CO 81224
512 Cherry Ave. Building A
Dacono
303-833-2317
Weld
3%
3.33%4
Dacono, CO 80514
PO Box 19, 360 Main St.
Delta
970-874-7908
Delta
3%
0
Delta, CO 81416-0019
4.81%
201 W Colfax Ave.
720-913-9400
Denver
4%1
0
Denver6
Denver, CO 80202
7.25%3
949 E 2nd Ave.
Durango
970-375-5010
La Plata
3.50%
3.33%4
Durango, CO 81301
1000 Englewood Pkwy.
Englewood
303-762-2422
Arapahoe
3.80%
0
Englewood, CO 80110-2373
1100 37th St.
Evans
970-475-1109
Weld
4.50%
3.33%4
Evans, CO 80620
2380 W 90th Ave.
Federal Heights
303-428-3526
Adams
4%
0
Federal Heights, CO 80260
PO Box 580
4.35%
Fort Collins
970-221-6780
Larimer
0
Fort Collins, CO 80522-0580
2.25%2
PO Box 4100
Frisco
970-668-9127
Summit
2%
3.33%4
Frisco, CO 80443
950 S Birch St.
Glendale
303-639-4706
Arapahoe
3.75%
0
Glendale, CO 80246
101 W 8th St.
970-384-6420
Garfield
3.70%
0
Glenwood Springs
Glenwood Springs, CO 81601
911 10th St.
Golden
303-384-8000
Jefferson
3%
0
Golden, CO 80401
250 N 5th St.
Grand Junction
970-244-1521
Mesa
3.39%
3.33%4
Grand Junction, CO 81501
1000 10th St.
3.46%2
Greeley
970-350-9733
Weld
0
Greeley, CO 80631
4.11%
6060 S Quebec St.
Greenwood Village
303-486-8299
Arapahoe
3%7
0
Greenwood Village, CO 80111-4591
PO Box 239
Gunnison
970-641-8070
Gunnison
4%
4%
Gunnison, CO 81230
PO Box 130
970-524-1753
Eagle
3%
3.33%
Gypsum
Gypsum, CO 81637
DR 1002 (01/01/24)

(Continued on page 15)

Use
Tax
4.00%
2.50%
6.00%
3.00%
3.07%
4.50%
4.05%
None
4.50%
3.00%
3.00%
4.81%
3.50%
3.80%
4.50%
4.00%
4.35%
None
3.75%
3.70%
3.00%
3.39%
4.11%
3.00%
4.00%
3.00%

Page 14 of 16

Home Rule Cities For Which The State Does Not Collect Local Sales Tax (Continued)
City
Service
County in which
Phone
City
Address
City
is
Located
Sales
Fee
Number
(see p. 7)
Tax Rate Allowed
1290 S Public Rd.
Lafayette
303-665-5588
Boulder
3.87%
2.50%4
Lafayette, CO 80026
480 S Allison Pkwy.
Lakewood
303-987-7630
Jefferson
3%5
0
Lakewood, CO 80226-3127
102 E Parmenter St.
Lamar
719-336-1370
Prowers
3%
3.33%4
Lamar, CO 81052
2255 W Berry Ave.
Arapahoe
Littleton
303-795-3768
3.75%
2.50%4
Littleton, CO 80120
Douglas Jefferson
9220 Kimmer Dr, Ste 100
Lone Tree
303-708-1818
Douglas
2.50%7
0
Lone Tree, CO 80124
350 Kimbark St.
Boulder
Longmont
303-651-8672
3.53%
3%4
Longmont, CO 80501
Weld
749 Main
Louisville
303-335-4514
Boulder
3.775%
0
Louisville, CO 80027
500 E 3rd St., Ste 110
Loveland
970-962-2708
Larimer
3%5
0
Loveland, CO 80537
PO Box 790
Montrose
970-240-1400
Montrose
3.88%
1.33%
Montrose, CO 81402
PO Drawer 5800
Mt. Crested Butte
970-349-6632
Gunnison
5%
3.33%
Mt. Crested Butte, CO 81225-5800
455 Mountain Village Blvd, Ste A
Mountain Village
970-369-6407
San Miguel
4.50%
3.33%
Mountain Village, CO 81435
11701 Community Center Dr.
4%
1%
Northglenn
303-450-8729
Adams, Weld
Northglenn, CO 80233
3%2
20120 E Mainstreet.
Parker
303-805-3228
Douglas
3%
3.33%4
Parker, CO 80138-7334
PO Box 1427
Pueblo
719-553-2659
Pueblo
3.70%
0
Pueblo, CO 81002
PO Box 10
Ridgway
970-626-5308
Ouray
3.60%
2.33%
Ridgway, CO 81432-0010
PO Box 1908
Rifle
970-625-2121
Garfield
4.25%
0
Rifle CO 81650
4101 S Federal Blvd
Sheridan
303-762-2200
Arapahoe
3.50%
0
Sheridan, CO 80110
PO Box 1309
Silverthorne
970-262-7300
Summit
2%7
0
Silverthorne, CO 80498
PO Box 5010
Snowmass Village
970-923-3796
Pitkin
3.50%
0
Snowmass Village, CO 81615
PO Box 772869
Steamboat Springs
970-871-8233
Routt
4.50%
0
Steamboat Springs, CO 80477-2869
PO Box 4000
Sterling
970-522-9700
Logan
3%
0
Sterling, CO 80751
PO Box 397
2%1
Telluride
970-728-2152
San Miguel
1.35%
Telluride,CO 81435
4.50%
9500 Civic Center Dr.
Thornton
303-538-7400
Adams
3.75%
3%4
Thornton, CO 80229
4750 Signal Tree Dr.
Timnath
970-224-3211
Larimer
3%
3.33%
Timnath, CO 80547
75 S Frontage Rd W
4.50%
970-479-2125
Eagle
0
Vail
Vail, CO 81657
4%2
4800 W 92nd Ave.
Adams
Westminster
303-658-2065
3.85%
0
Westminster, CO 80031
Jefferson
7500 W 29th Ave.
Wheat Ridge
303-235-2820
Jefferson
3.50%
2%4
Wheat Ridge, CO 80033-8001
DR 1002 (01/01/24)

(Continued on page 16)

Use
Tax
3.87%
3.00%
3.00%
3.75%
2.50%
3.53%
3.775%
3.00%
3.88%
3.00%
None
4.00%
3.00%
3.70%
3.60%
4.25%
3.50%
None
3.50%
4.50%
3.00%
4.50%
3.75%
3.00%
4.00%
3.85%
3.50%
Page 15 of 16

Home Rule Cities For Which The State Does Not Collect Local Sales Tax (Continued)
City
Service
County in which
Phone
City
Address
City
is
Located
Sales
Fee
Number
(see p. 7)
Tax Rate Allowed
301 Walnut
Larimer
Windsor
970-674-2486
3.65%
2.33%4
Windsor, CO 80550
Weld
PO Box 3327
Winter Park
970-726-8081
Grand
7%
0
Winter Park, CO 80482
PO Box 9045
Woodland Park
719-687-5214
Teller
4.09%
0
Woodland Park, CO 80866-9045

Use
Tax
3.65%
7.00%
1.00%

Footnotes for Home Rule Cities
Direct contact with these home rule cities is suggested to receive up-to-date information concerning their tax rates, exemptions,
license fees and procedures.
Corrections or changes since January 1, 2024 in bold.
	
	
3
	
4
	
5
	

Sales tax on food & liquor for immediate consumption.
Food for home consumption.
Automobile rentals for less than 30 days.
Cap at a certain amount.
Sales tax rate is reduced if purchases are made from certain areas subject to either a Public Improvement Fee (PIF) and/or
Retail Sales Fee (RSF). All PIFs/RSFs imposed by home-rule cities are not listed in this publication. Contact the respective
home-rule city for more details.
6
	 Incorporated as a city/county in one
7
	 Motor Vehicles are Exempt
1
2

DR 1002 (01/01/24)

Page 16 of 16