Form Dr 1250 - History Of Local Sales/use Taxes

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History of Local Sales/Use Taxes
DR 1250 (07/27/17))
COLORADO DEPARTMENT OF REVENUE
State of Colorado
Denver CO 80261
colorado.gov/tax
Department of Revenue
July 2017
Date Tax
Tax
Use
State
Use Tax
Service
Locality
First
Exemptions
County Distributions/Other Comments
Rate
Tax
Collected
Covers
Fee
Imposed
Adams County Sales
.75%
No
7/1/83
Yes
A-B-C-D-E-G-H-K
0%
100% County
1% Sales/Use (Y-Z) Expired (7/1/85)
.5% (1/1/94) To expire (12/31/2028)
.5% to .7% (1/1/2000) To expire (12/31/2026)
Exemptions D & E added (1/1/2000)
Exemptions F, G & H added (1/1/2002)
.7% to .75% (1/1/07)
Exemption F eliminated by legislation
(07/01/12)
Aguilar
3%
Yes
7/1/04
Yes
None
Y-Z
1.5%
Akron
2.5%
Yes
1/1/81
Yes
B-C-K
Y-Z
3 1/3%
Repealed food exemption (1/1/87)
1% to 2% (1/1/01): Sales/Use
2% to 2.5% (1/1/09) Sales/Use
Alamosa
2%
Yes
1/1/81
No
W
W
2%
1% to 1.5% (7/1/88)
1.5% to 2% (10/18/89)
Self Collected (8/28/97)
Alamosa County Sales
3%
No
1/1/79
Yes
3 1/3%
60% of Alamosa to Alamosa
60% of Hooper to Hooper
Balance to remainder of County
2% to 3% (1/1/84)
Use tax (1/1/84)
3% to 2% (1/1/88)
Repealed Use Tax (1/1/88)
100% County-IGA removed effective (2/1/06)
2% to 3% (1/1/16) (Expire 12/31/2036)
2.25% (1/1/2037)
Alamosa Local Marketing
4%
No
1/1/04
Yes
3% to 4% (1/1/04)
Alamosa County Lodging
1.9%
1/1/89
Yes
Alma
3%
No
7/1/88
Yes
3 1/3%
Antonito
4%
No
7/1/72
Yes
3 1/3%
1% to 2% (1/1/78)
2% to 4% (7/1/92) Service Fee
increased service fee from
3% to 3 1/3% (7/1/92)
Arapahoe County Sales
.25%
Yes
1/1/04
Yes
A-B-C-D-E-G-H-K-M
Y-Z
.5%
Expires (12/31/2023)
Exemption M added (1/1/2012)
Exemption F eliminated by legislation
(07/01/12)
Pg 1

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Parent category: Financial