Form Dr 1002 - Colorado Sales/use Tax Rates Page 2
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10Local 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.
See DR 1250 for exemption explanation.
Sales
Service
LID
Boundaries
Tax
Fee
Exemptions
Rate
Allowed
Boulder County
Old Town Niwot and Cottonwood Square
1%
0
A-I-J
Douglas County
Lincoln Station
0.50%
0
I-J
Southeast Jefferson
Within designated areas of Southeast Jefferson County
0.50%
3 1/3%
I-J
Southeast Jefferson County
Within designated areas of Southeast Jefferson County
0.43%
3 1/3%
I-J
within Lakewood City limits
with Lakewood City Limits
Broomfield City and County
Flatirons Crossing Mall area collected by Broomfield
0.01%
Broomfield City and County
Arista collected by Broomfield
0.20%
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.”
MTS
Boundaries
Sales Tax Rate Service Fee Allowed
Exemptions
Use Tax Rate
Use Tax Applies
Eagle County
Eagle County limits
0.5%
3 1/3%
A, B, C, K
None
Pitkin County
Pitkin County limits
0.5%
0
0.5%
Motor Vehicles,
Building Materials
Summit County
Summit County limits
0.75%
3 1/3%
None
Regional Transportation Authority (RTA)
RTA sales tax is remitted in the special district column on the DR 0100, “Retail Sales Tax Return." RTA use tax is remitted
on the DR 0173, "Retailer’s Use tax Return." The Baptist Road RTA sales/use tax expired on June 30, 2016. The Baptist
Road RTA will be remitted on the DR 0200 "Special Districts Sales Tax Return Supplement."
Service
Use
Sales Tax
RTA
Boundaries
Fee
Exemptions
Tax
Rate
Rate
Allowed
Gunnison Valley
Gunnison County except the towns of Marble,
1%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
None
Ohio, Pitkin and Somerset
Pikes Peak
El Paso County limits except the municipalities of
1%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
1%
Calhan, 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.
Roaring Fork
Basalt and New Castle city limits
0.8%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
0.8%
Carbondale and Glenwood Springs limits
1%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
1%
Aspen and Snowmass Village city limits,
0.4%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
0.4%
unincorporated Pitkin County
Areas of unincorporated Eagle County in the El
0.6%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
0.6%
Jebel area and outside the city limits of Carbondale
San Miguel Authority
Mountain Village and Telluride city limits, portion of
0.25%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
None
for Regional
unincorporated San Miguel County except for the
Transportation
towns of Ophir and Sawpit
South Platte Valley
Sterling city limits
0.1%
0
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
0.1%
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
Summit Combined
Summit County Limits
0.725%
3 1/3%
A,B,C,D,E,G,H,K,L,M,N,O,P,Q
0.125%
Housing Authority
(Vehicles Only)
Page 2
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