Colorado sales tax rate changes, January 2019
- Jan 8, 2019
On January 1, 2019, numerous local sales and use tax rate changes took effect in Colorado.
The Colorado Department of Revenue collects sales and use tax for some jurisdictions in the state, while in others, sales and use taxes are locally administered.
State-collected city tax changes
- Berthoud increased sales and use tax to 4%
- Fleming added a 2% use tax
- Georgetown increased sales tax to 4.5% and use tax to 3.5%
- Manitou Springs dropped sales tax to 3.6%
- Minturn added a 4% use tax
State-collected county tax changes
- Boulder County extended its existing 0.985% sales tax
- Chaffee County increased sales tax to 2.75%
- Douglas County added sales tax exemptions for the following: biogas production system components; low emitting vehicles; machinery or machine tools equipment used for processing recovered materials; property used in space flight; and sales on retail and retail marijuana products
- Larimer County increased sales and use tax to 0.8%
- Logan County extended its existing 1% sales tax
- Park County extended its existing 1% sales tax
- Saguache County increased sales tax to 2.5%
- Sedgwick County removed the exemptions for food for home consumption, food sold through vending machines, and machinery and machine tools,
State-collected special district tax changes
- Confer Metropolitan District imposed a new 0.75% sales tax
- Eagle-Vail Metropolitan District imposed a new 1% tax
- Sedgewick County Lodging District imposed a new 2% tax
Self-collected tax changes
- Black Hawk increased use tax to 6% (contact the city to learn more about exemptions)
- Central City increased sales tax to 6% (contact the city to learn more about exemptions)
- Denver increased sales and use tax to 4.31% (contact the city to learn more about exemptions and the use tax)
- Colorado allows local jurisdictions to adopt the following exemptions:
- Beetle wood products
- Biogas production system components
- Building materials
- Farm equipment
- Food for home consumption
- Food sold through vending machines
- Gas, electricity, etc., for residential use
- Low-emitting vehicles (over 10,000 lbs.)
- Machinery or machine tools equipment used for processing certain recovered materials
- Motor vehicles
- Occasional sales for charitable organizations
- Property used in space flight
- Renewable energy components
- Sales on retail and retail marijuana products
- School-related sales
- Machinery and machine tools (as defined on form DR 1191)
In some cases, taxpayers are advised to contact the city for the most accurate and up-to-date details on sales and use tax exemptions. See the Colorado Department of Revenue for additional information.
Remote sales into Colorado
Like many states, Colorado requires certain out-of-state sellers to collect sales tax. New collection and reporting requirements took effect for in-state and out-of-state sellers on December 1, 2018, though the Colorado Department of Revenue is providing a grace period for taxpayers that need more time to comply.
Learn more about remote sales tax laws in Colorado and other states.