Form Dr 1002 - Colorado Sales/use Tax Rates
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10DR 1002 (08/24/12)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Division
1375 Sherman Street
Denver CO 80261
Colorado Sales/Use Tax Rates
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 cities/counties 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.
State Sales Tax
The state sales/use tax rate is 2.9% with exemptions A, B, C, D, E, F, G, H, K, L, M. The Colorado sales tax Service Fee rate
(also known as the Vendor's Fee) is 0.0222 (2.22%). Tax is remitted on the DR 0100, "Retail Sales Tax Return."
Exemptions
Sales/Use Tax Exemptions: If an exemption is not listed, state-collected local jurisdictions do not have the option of exempting them.
A Food for home consumption
G Food sold through vending machines
B Machinery and machine tools (as defined on form DR 1191)
H Low-emitting vehicles (over 10,000 lbs.)
C Gas, electricity, etc. for residential use
K Renewable energy components
D Occasional sales by charitable organizations
L Beetle wood products
E Farm equipment
M School-related sales
F Pesticides. Effective July 1, 2012 sales of pesticides are
considered wholesale sales and are not subject to state or state
collected local sales or use taxes. These sales will be reported
on the DR0100 Deductions and Exemptions Schedule Line 2b
(8).
Regional Transportation District (RTD)
RTD sales tax is remitted in the special district 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
Use
Boundaries
Tax
Fee
Exemptions
Tax
Rate
Allowed
Rate
Counties of Denver, Boulder, Broomfield (except certain areas immediately adjacent to I-25
1%
2.22%
A, C, D, E,
1%
and Highway 7 interchange), Jefferson, Adams (west of Box Elder Creek), Arapahoe (south
(For timely
F, K, L, M
of I-70, generally west of Picadilly Rd. to Jewell, then west of Gun Club Rd. to Quincy, then
returns
generally west of Monaghan Rd., including Arapahoe Park and Aurora Reservoir), and
submitted
Douglas (northern portion consisting of the city of Lone Tree (original Lone Tree), the town of
on or after
Parker, all annexed areas of Lone Tree and the Acres Green area, plus Highlands Ranch),
July 1,
and parts of Weld County that have been annexed by the city of Longmont and the town of
2011)
Erie since 1994. The area within the boundaries of the town of Castle Rock does not have
RTD sales/use tax.
Football Stadium District (FD)
The Football Stadium District (FD) sales/use tax expired on December 31, 2011. The only sales/use tax that should be
collected is for leases that are still in effect after December 31, 2011 or late tax filings for periods prior to January 1, 2012.
FD is remitted on the DR 0200 "Special District Sales Tax Return Supplement."
Scientific and Cultural Facilities District (CD)
CD sales tax is remitted in the special district 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
Use
Boundaries
Tax
Service Fee Allowed
Exemptions
Tax
Rate
Rate
All areas within the county boundaries of Adams, Arapahoe, Boulder,
0.1%
2.22% (For timley returns
A, C, D, E,
0.1%
Jefferson, Denver and Broomfield. It also includes all of Douglas
submitted on or after July 1, 2011)
F, K, L, M
County except within the boundaries of the town of Castle Rock and
Larkspur.
Local Improvement District Tax (LID)
Page 1
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