Form Dr 0099 - Colorado Sales And Use Tax Guide (Page 3 of 12) in pdf

Mass Transportation System Tax (MTS)

Most services are not subject to sales tax. Exceptions to this

guideline include: rooms and accommodations, catering,

Districts: Eagle County, Pitkin County and Summit

commercial gas and electric service, steam and intrastate

County. MTS tax is reported in the County/MTS column

telephone and telegraph services. The transportation of

of the form DR 0100.

tangible personal property between a retailer and purchaser

Regional Transportation Authority (RTA)

is a service presumed to be not subject to sales or use tax.

Districts: Gunnison Valley, Pikes Peak, Roaring Fork,

Transportation charges are not taxable if they are both (1)

South Platte Valley and San Miguel (SMART). RTA tax is

separable from the sale transaction and (2) stated separately

reported in the special district column of the form DR 0100.

on a written invoice or contract.

Multi-Jurisdictional Housing Authority (MHA)

If a service is provided after the sale of tangible property,

District: Summit Combined Housing Authority

the service charge must be itemized separately on the

MHA tax is reported in the special district column of the

invoice/bill to become a nontaxable service. For example,

form DR 0100.

if you order cabinets with an agreement to install, then the

Public Safety Improvement (PSI)

installation charges must be separately stated on the invoice.

District: Montrose County

If it is not separated, the entire invoice is taxable. In addition,

PSI tax is reported in the special district column of the

fabrication labor used in preparing the tangible property

form DR 0100.

is never exempt, such as the labor used to manufacture

curtains, cabinets, tables, chairs, window coverings, etc.

Metropolitan District Tax (MDT)

Districts: Aspen Park, Bachelor Gulch, Southwest Plaza,

Sales Tax Information

Two Rivers and Edwards. The MDT tax is reported in the

Generally, the vendor is responsible for collecting sales

special district column of the form DR 0100.

tax on any sale of tangible personal property made within

Health Services District (HSD)

the state that is not a wholesale sale. All sales that are 18

District: Montezuma Hospital District

cents or more are subject to Colorado state sales tax plus

The HSD tax is reported in the special district column of

all applicable RTD, CD, special district, city and county sales

the form DR 0100.

taxes.

Baptist Road RTA (BRRTA) and Football District Tax (FD)

Sales Taxes and Rates

The BRRTA and FD taxes have both expired and any

sales tax collected on periodic lease or credit payments

State Sales Tax

must be remitted on the form DR 0200: Colorado Special

Colorado imposes a sales tax of 2.9% on retail sales

District Sales Tax Return.

transactions of 18 cents or more. State sales taxes are

State Collected County and City Taxes

reported in the state column of the form DR 0100: Colorado

Retail Sales Tax Return.

County and city sales taxes collected by the state are

administered in the same manner as state sales tax. If

RTD and CD Taxes

the sale is subject to state sales tax, it is also subject to

Most of the Denver metropolitan area lies within two special

state-collected local sales tax. Exceptions to this guideline

tax districts, the Regional Transportation District (RTD) and

as well as local sales tax rates are listed in the form DR

the Scientific and Cultural Facilities District (CD). RTD and

1002: Colorado Sales/Use Tax Rates. For more information

CD taxes are administered in the same manner as the state

on guidelines for local sales tax, refer to FYI Sales 62:

sales tax and are reported on the form DR 0100 in the RTD/

Guidelines for Determining When to Collect State-Collected

CD column.

Local Sales Tax.

The RTD sales tax rate is 1.0% and the CD sales tax rate is

Self-Collected Home-Rule Cities

0.1%. For specific boundary information refer to the form DR

Home-rule cities that collect their own local use tax may have

1002: Colorado Sales/Use Tax Rates or contact the districts

different guidelines and must be contacted directly. A list of

directly:

home-rule cities and contact information can be found in

•

RTD or 303-299-6000

form DR 1002.

•

CD or 303-860-0588

Verify Sales Tax Rates

Special District Taxes

Use

Revenue

Online

Colorado.gov/RevenueOnline

to view current sales tax rates. Through Revenue Online you

Special district taxes are administered in the same manner

can also:

as the state sales tax. Special district taxes are imposed on

all transactions that are subject to state sales tax, unless

•

View sales tax rates by specific city or county.

a specific exemption exists. The special districts and their

•

View sales tax rates applicable to your specific business

general boundaries are listed below. For more specific

location(s).

boundary information, refer to the form DR 1002: Colorado

Sales/Use Tax Rates.

•

View amount of tax calculated by purchase amounts

from $0.01 through $100 and

Local Improvement District Tax (LID)

Districts: Boulder County, Douglas County, Southeast

•

search local sales tax rates by a specific address.

Jefferson County, Broomfield City and County and Mesa

Sales tax rates are also available in the form DR 1002:

County. LID tax is reported in the City/LID column of

Colorado Sales/Use Tax Rates. This publication is updated

the form DR 0100, except Broomfield. Broomfield LID is

January 1 and July 1 every year.

collected by the City and County of Broomfield.

Colorado Sales and Use Tax Guide: Colorado.gov/Tax

Page 3

Form Dr 0099 - Colorado Sales And Use Tax Guide Page 3

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