request for information (“rfi”) - colorado general …...rfi - request for information...

Request for Information (“RFI”)

RFI #DOR18018

Electronic Sales and Use Tax Simplification System

of 7

I. GLOSSARY OF TERMS

The RFI contains references to many acronyms, abbreviations and terms that may be unique and specific

to the RFI. The following glossary is presented to offer a quick reference to assist the reader in

understanding the terminology, acronyms, abbreviations used throughout the RFI.

CORA – Colorado Open Records Act

CRS – Colorado Revised Statutes, a compilation of Colorado State laws

Department – Colorado Department of Revenue, a department of the State of Colorado

Home Rule Jurisdiction – Colorado’s self-collecting municipalities, currently seventy (70), with

authority derived from Article XX of the Colorado Constitution and their home rule charter

OIT – Governor’s Office of Information Technology, a department of the State of Colorado

Offeror – Any individual or entity that submits a response, or intends to submit a response to the RFI

RFI - Request for Information

Solicitation –all documents and related information whether attached or incorporated by reference

published on an electronic bidding system in conjunction with a procurement prior to the response

deadline

State - State of Colorado, including Departments of the Executive Branch

Task Force - Sales and Use Tax Simplification Task Force, a task force created in §39-26-802 Colorado

Revised Statute (“CRS”)

VSS - Colorado Vendor Self Service, the State’s electronic bidding system. VSS website link:

www.colorado.gov/VSS.

II. ADMINISTRATIVE INFORMATION

A. Introduction

As provided in §24-103-201.5 CRS, the State of Colorado, Department of Revenue (“Department”)

is issuing the RFI pursuant to House Bill 18-1022 to meet the Sales and Use Tax Simplification Task

Force (“Task Force”) objective with the bill. The Department is issuing the RFI in an effort to

receive preliminary information about available electronic sales and use of tax simplification systems.

THIS IS NOT A SOLICITATION FOR GOODS OR SERVICES.

The intent of this information gathering is to assist the Department in preparing specifications or a

scope of work for a system. Information that an Offeror wishes to submit is done so voluntarily and

with the understanding that the RFI is for information gathering purposes only and no award will

result from the request. Pricing information will be used solely for the purposes of establishing

potential budget and pricing options. Pricing information presented during this information gathering

process will not be considered as responsive to any formal or informal solicitation subsequently

issued. The Department reserves the right to contact Offerors for additional information at its sole

discretion.

http://www.colorado.gov/VSS

of 7

The Department may elect to use all or part of the information submitted as a response to the RFI for

the development of a solicitation. A formal or informal solicitation may be issued as a result of the

RFI. Any future solicitation may be published through Colorado Vendor Self Service (“VSS”) at

www.colorado.gov/VSS.

The Department shall be under no obligation to pay for any information or ideas submitted in

response to the RFI or any costs incurred by any party as a result of the RFI.

B. Schedule of Activities

Activity Date/Time

Published March 16, 2018

Inquiries Deadline March 30, 2018

Response Submission Deadline May 31, 2018/4:00 PM MT

C. Sole Point of Contact

The Department’s purchasing agent is to be the sole point of contact concerning the RFI. All

communications regarding the RFI must be directed to the purchasing agent. The preferred method

of communication is by email. All email correspondences should include: “RFI #DOR18018/

Electronic Sales and Use Tax Simplification System” in the subject line.

Purchasing Agent: Tara Betz

Email: [email protected]

D. RFI Publication and Means of Communication

The RFI has been published using VSS. In the event that it becomes necessary to revise any part of

the RFI, an amendment will be published on VSS. It is important that Offerors check VSS on a

regular basis, as this is the sole method for communicating any changes.

An Offeror is not required to be registered on VSS in order to download documents or view

information. An Offeror can register or update an existing account through VSS.

VSS Help Desk is available Monday through Friday 8:00 a.m. to 5:00 p.m. MT and can be reached by

calling 303-866-6464 or emailing [email protected].

E. Inquiries

Inquiries regarding this process, the submission of general or specific information, and any and all

other questions shall be submitted in writing. The Purchasing Agent shall be the sole contact for any

inquiries. Inquiries may be submitted via email to the purchasing agent on or before the Inquiries

Deadline identified in the Schedule of Activities. Any email should contain “RFI

#DOR18018/Electronic Sales and Use Tax Simplification System” in the subject line.

Responses to inquiries will be published through VSS.

F. Submission of Responses

The Department requests a response be submitted through email to the purchasing agent on or before

the Response Submission Deadline identified in the Schedule of Activities. The email must contain

“RFI #DOR18018/Electronic Sales and Use Tax Simplification System” in the subject line.

An Offeror may request confirmation of receipt of a response from the purchasing agent.

http://www.colorado.gov/VSS

mailto:[email protected]

of 7

G. Meetings/Presentations

An Offeror responding to the RFI may be invited to participate in a meeting or presentation to discuss

and share information. However, the Department does not guarantee that submission of information

by an Offeror will result in a scheduled meeting or presentation.

The Department may begin scheduling meetings or presentations upon receipt of responses. A

meeting or presentation may be conducted in person, via telephone, or via web based conferencing

system maintained by the Offeror.

The purchasing agent will schedule and facilitate any meeting or presentation. The dates and times

will be coordinated and mutually agreed upon by the Department, other stakeholders, and the Offeror,

with the Department making the final decision in the absence of a mutual agreement.

H. Disclosure of Responses

There will be an internal review of the materials but otherwise, the materials submitted in response to

this RFI will not be publicly disclosed until such time that a competitive solicitation has been issued

and an award has been made by the Department. At such time, all materials will be made available

for public disclosure with the exception of those materials determined by the Department to be

confidential or proprietary (see Section II. I.).

In the event that the Department determines that a competitive solicitation will not be issued as a

result of the RFI process, the information submitted in response to this RFI shall be open to public

inspection in accordance with the provisions of the “Colorado Open Records Act”.

I. Confidential/Proprietary Information

Any restrictions of use or inspection of material contained within the response outside the process

identified in Section II.H. shall be clearly stated in Offeror’s response. Written requests for

confidentiality shall be submitted by the Offeror along with a justification for the materials should be

considered confidential or proprietary. The Offeror must state specifically what elements of its

proposal are considered confidential or proprietary and/or those considered intellectual property of

the Offeror.

Confidential/proprietary information must be readily identified, marked and packaged separately from

the rest of the response. Co-mingling of confidential/proprietary and/or intellectual property and

other information is NOT acceptable. Neither a response, in its entirety, nor response price

information will be considered confidential and proprietary. Materials that would not be considered

confidential in response to a solicitation will NOT be considered confidential for the RFI response.

The purchasing agent will make a written determination as to the apparent validity of any written

request for confidentiality. In the event the Department does not concur with the Offeror's request for

confidentiality, the written determination will be sent to the Offeror. (refer to CRS §24-72-201 et.

seq., as amended, Public (open) Records)

III. BACKGROUND AND OVERVIEW

A. Background

The Task Force has heard testimony from both businesses and local governments about the complex

nature of the State and local sales and use tax system. The Colorado Sales/Use Tax Rates document

shows the complexity. (see Attachment A, Colorado Sales/Use Tax Rates)

of 7

The Department administers a wide variety of taxes, licenses, and fees from individuals and business

entities which are the principle source of revenues for Colorado state government. Each business that

sells tangible personal property or services must obtain a sales tax license. This license is renewed

every two years. Any business that holds a sales tax license is required to file a tax return on a

monthly, quarterly, or annual basis, depending on sales volume. The return must contain tax

collected for all tangible personal property and services subject to sales tax for the State and State-

collected jurisdictions (counties, statutory cities and towns, and special districts). Sales tax returns

can be filed in several ways:

1. A paper sales tax return, the DR 0100;

2. A revenue online return (the State’s free tax portal); or

3. A spreadsheet or xml file uploaded into revenue online, after approval is received by the

Department.

A business can contract with a third party vendor to file returns on the business’s behalf using one of

the methods identified above. The tax return must include, among other things, taxable sales,

exemptions, and tax rates for each jurisdiction that a business is located. Each business must file a

separate return for each jurisdiction in which it operates. If a business purchases tangible personal

property and did not pay sales tax on the purchase, then use tax may be due. A business may file a

use tax return using a DR 252, 251, or 173. Use tax returns can also be filed on revenue online.

Virtually unique among the states, Colorado’s seventy (70) home rule, self-collecting municipalities

may require local businesses to remit directly to a municipality (known as “local collection”), decide

their own tax base, and audit local businesses directly. The self-collecting home rule municipalities

derive the authority to set their own sales and use tax base, rates, exemptions and to administer these

taxes locally from the Colorado State Constitution and their home rule charters. Colorado

municipalities are heavily dependent on the sales tax, deriving on average 70% of their tax revenues

from this source.

Home rule jurisdictions also administer a wide variety of taxes, licenses, and fees, many of which

vary based upon the location of the sale within the jurisdiction. Additionally, these local governments

may currently have varying renewal and cancellation processes for licenses.

B. Overview

The Department is interested in a system that the Department, any local government, or special

district that levies a sales or use tax, including a home rule jurisdiction could choose to use that would

provide administrative simplification to the State and local sales and use tax system.

The intent of the Task Force is to begin the process of identifying options for the building of a system

to simplify certain administrative details of the State and local sales and use tax system that could be

piloted on an elective basis.

An Offeror providing a response to the RFI shall not expect or anticipate that the state or any local

government that levies a sales or use tax and that might use the electronic sales and use tax

simplification system will, for simplification purposes: adjust their sales and use tax base or rate;

adopt uniform definitions; or unify their audit authority and processes in any fashion.

The Department is interested in responses addressing system information, including the ability to:

1. Protect the important legal authority of any home rule jurisdiction set forth in section 6 article

XX of the Colorado Constitution

https://www.colorado.gov/pacific/sites/default/files/DR0100.pdf

https://www.colorado.gov/revenueonline/_/

of 7

2. Access the data that the State or any local government may need for purposes of auditing

taxpayers or for reconciling sales and use tax revenue projections.

3. Provide accurate address location information to be used by a retailer to determine the correct

taxing jurisdiction for which the retailer should collect and remit sales or use tax

4. Interface, to the maximum extent practicable, with all existing account systems used by

retailers, the Department or local governments

5. Update configurations due to changes in the sales and use tax base or rates of the State or

local government that levies a sales or use tax and to maintain a history and effective date of

the changes

6. Collect applicable taxes on specific items that have imposition rates that differ from the

standard rate within a single jurisdiction

7. Update configurations due to changes in jurisdictional boundaries of a local government that

levies a sales or use tax and maintain a history and effective date of the changes

8. Provide a single application process for State and local sales tax licenses

9. Include a uniform sales and use tax remittance form

10. Include a single point of remittance for State and local sales and use tax

11. Include a taxability or exemption matrix

12. Comply with Office of Information Technology information security standards and policies.

The State’s Information Security Standards and Policies, available at:

http://www.oit.state.co.us/ois

IV. RESPONSE INFORMATION AND FORMAT

Based on the information provided in the RFI, please respond to the items below. In addition to the

specific items, any information and ideas submitted may also address, in general terms, any features,

conditions or provisions the Offeror feels should be considered that would generate additional value in

terms of effectiveness and efficiency for a system.

A. Offeror Information

1. Identify Offeror point of contact for any questions or concerns specific to its response

2. Provide name, title, address, telephone number, and e-mail address for point of contact

3. Provide a brief introduction of Offeror’s company to include public or private sectors

currently served and nature of the service offering

B. System Information

4. Provide a brief description of the solution or solutions including infrastructure (systems and

network) and application design

5. Provide an implementation timeline and process

6. Explain how the system could interface with all existing account systems used by retailers,

the Department or local governments

7. Describe how the system will establish accurate address location information including the

potential use of internally or externally created address locators

8. Provide capability information of additional licensing requirements for State or local

governments

9. Describe potential for the system to collect and report other tax types (e.g. lodging,

marijuana) for State and local governments that may have traditionally required multiple

forms

10. Detail how the system will administer timing of payments to State or local jurisdictions, as

well as handle priority of payment to each authority for partial payments.

11. Describe any value-added elements and incentives including any additional options or

services which may be of value to the State and local government

http://www.oit.state.co.us/ois

of 7

C. Pricing Information

1. Identify initial costs for the system

2. Identify any ongoing annual costs

3. Explain how the initial and ongoing costs could be paid by business subscribers

4. Explain various payment options to pay for the cost of the development or implementation of

the system, including contributions by State, local governments, or retailers or any

combination.

5. Explain potential pricing and terms for the solution. Projected costs should include major line

items as well as a final inclusive cost projection

6. Provide pricing for development, ongoing maintenance and hourly rate for change

requests/tasks orders

7. Identify any cost savings to be considered

Colorado Sales/Use Tax RatesFor most recent version see Colorado.gov/Tax

DR 1002 (12/29/17) COLORADO DEPARTMENT OF REVENUE Taxpayer Service Division PO Box 17087 Denver CO 80217-0087

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 city/county 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.

Retail Marijuana Sales Tax (RMS)The RMS tax rate is 15% with no exemptions. Use tax is not applicable. The Colorado Sales Tax Service Fee (also known as the Vendor's Fee) is 0%. Tax is remitted electronically only. Retail marijuana and retail marijuana products are taxable.

State Sales TaxThe state sales/use tax rate is 2.9% with exemptions A,B,C,D,E,F,G,H,K,L,M,N,O, P and Q. The sale of retail marijuana and retail marijuana products are exempt from the 2.9% state tax. Additional sales/use tax exemptions can be found at Colorado.gov/Tax. The Colorado sales tax Service Fee rate (also known as the Vendor’s Fee) is 0.0333 (3.33%). The sales tax is remitted on the DR 0100, “Retail Sales Tax Return".

ExemptionsCounty, Municipality, and Special District Sales/Use Tax Exemptions Options: If an exemption is not listed, state-collected local jurisdictions do not have that exemption option.A Food for home consumption H Low-emitting vehicles (over 10,000 lbs.)B Machineryandmachinetools(asdefinedonformDR1191) K Renewable energy componentsC Gas, electricity, etc. for residential use L Beetle wood productsD Occasional sales by charitable organizations M School-related salesE Farm equipment N Biogas production system componentsF 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 DR 0100 Deductions and Exemptions Schedule Line 2b (8).

O PropertyusedinspaceflightP Machinery or machine tools equipment used for processing

recovered materials per business list on Public Health & Environment

G Food sold through vending machines Q Sales on retail marijuana and retail marijuana products

Regional Transportation District (RTD)RTD sales tax is remitted in the RTD/CD 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."

BoundariesSales Tax Rate

Service Fee

AllowedExemptions

Use Tax Rate

Counties of Denver, Boulder, and Jefferson.Generally, BroomfieldCounty (except certainareas immediately adjacent to I-25 and Highway 7 interchange), Adams County (west of Box Elder Creek), Arapahoe County (south of I-70, generally west of Picadilly Rd. to Jewell, then west of Gun Club Rd. to Quincy, then generally west of Monaghan Rd., including Arapahoe Park and Aurora Reservoir), and Douglas County (northern portion consisting of the City of Lone Tree, the Town of Parker, the Acres Green area and most of Highlands Ranch), the area within the boundaries of the Town of Castle Rock does not have RTD sales/use tax, parts of Weld County that have been annexed by the city of Longmont and the town of Erie since 1994. Forspecificaddressinformation,contactRTDatwww.RTD-Denver.com or 303-299-6000.

1% 3.33% (For timely returns submitted on or after July 1, 2014)

A, B, C, D, E, G, H, K, L, M, N, O,

P, Q

1%

Football Stadium District (FD)The FD sales/use tax expired on December 31, 2011. See DR 1250 for history.

Scientific and Cultural Facilities District (CD)CD sales tax is remitted in the RTD/CD 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."

BoundariesSales Tax Rate

Service Fee Allowed ExemptionsUse Tax Rate

All areas within the county boundaries of Adams, Arapahoe, Boulder, Jefferson, Denver and Broomfield. It also includes all of DouglasCounty except within the boundaries of the town of Castle Rock and Larkspur.

0.1% 3.33% (For timely returns submitted on or after July 1, 2014)

A, B, C, D, E, G, H, K, L, M, N, O,

P, Q

0.1%

Attachment A

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 AppliesEagle County Eagle County limits 0.5% 3 1/3% A, B, C, K NonePitkin County Pitkin County limits 0.5% 0 0.5% Motor Vehicles,

Building MaterialsSummit 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."

RTA Boundaries Sales Tax Rate

Service Fee

AllowedExemptions

Use Tax Rate

Gunnison Valley Gunnison County except the towns of Marble, Ohio, Pitkin and Somerset

1% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q None

Pikes Peak El Paso County limits except the municipalities of 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.

1% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q 1%

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, unincorporated Pitkin County

0.4% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0.4%

Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale

0.6% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0.6%

San Miguel Authority for Regional Transportation

Mountain Village and Telluride city limits, portion of unincorporated San Miguel County except for the towns of Ophir and Sawpit

0.25% 0 A,B,C,D,E,G,H,K,L,M,N,O,P,Q None

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 collectedatthetimeoftitling/registrationatthecountymotorvehicleoffice.

MHA Boundaries Sales Tax Rate Service Fee Allowed Exemptions Use Tax RateSummit Combined Housing Authority

Summit County Limits 0.725% 3 1/3% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0.125% (Vehicles Only)

Local 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.

LID BoundariesSales Tax Rate

Service Fee

AllowedExemptions

Boulder County Old Town Niwot and Cottonwood Square 1% 0 A-I-JDouglas County Lincoln Station 0.50% 0 I-JSoutheast Jefferson Within designated areas of Southeast Jefferson County 0.50% 3 1/3% I-JSoutheast Jefferson County within Lakewood City limits

Within designated areas of Southeast Jefferson County with Lakewood City Limits

0.43% 3 1/3% I-J

BroomfieldCityandCounty FlatironsCrossingMallareacollectedbyBroomfield 0.01%BroomfieldCityandCounty AristacollectedbyBroomfield 0.20%Mesa County Gateway Within designated areas of unincorporated Mesa County 1% 0 I-JMesa County Whitewater Within designated areas of unincorporated Mesa County 1% 0 I-J

Metropolitan District Tax (MDT)MDT sales tax is remitted in the Special District columns on the DR 0100, "Retail Sales Tax Return".

MDT Boundaries Sales Tax Rate

Service Fee Exemptions Use Tax

RateAspen Park In a portion of Conifer in Jefferson County 0.50% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Bachelor Gulch In a portion of Eagle County near Avon 5% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Edwards In a portion of Eagle County near Edwards 1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Mt Vernon County Club In a portion of Jefferson County near Golden 2% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Red Sky Ranch In a portion of Eagle County near Wolcott 5.50% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Southwest Plaza In a portion of Jefferson County near

Littleton (Southwest Plaza Mall)1.50% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0

Two Rivers In a portion of Eagle County near Gypsum 4% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0

(Continued on page 4)

Health Services District (HSD)HSD sales tax is remitted in the special district column on the DR 0100, “Retail Sales Tax Return.” HSD use tax is collected atthetimeoftitling/registrationatthecountymotorvehicleoffice.HSDusetaxonbuildingmaterialswillbecollectedbythecounty. In 2009, the Health Services District was formed through HB 09-1342.

HSD Boundaries Sales Tax Rate

Service Fee Allowed Exemptions Use Tax

RateLa Junta La Junta City Limits 1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0Montezuma County Montezuma County Limits 0.40% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0.40%South Park A portion of Park County 1% 3.33% A,B,C,D,E,G,H,K,L,M,N,O,P,Q 0

County Lodging District Tax (CLD)CLD tax is remitted quarterly on the DR 1485, "County Lodging Tax Return." County Lodging Tax applies to lodging services including hotels, motels, condominiums and camping spaces.

CLD Boundaries CLD Tax Rate

Service Fee

Alamosa County Alamosa County limits 1.9% 0Archuleta County Archuleta County limits (Pagosa Springs omitted) 1.9% 0Bent County Bent County limits 0.9% 0Chaffee County Chaffee County limits 1.9% 0Clear Creek County Clear Creek County limits 2% 0

Local Marketing District Tax (LMD)LMD tax is remitted on the DR 1490, "Local Marketing District Tax Return."

LMD Boundaries LMD Tax Rate

Service Fee Applies to:

Alamosa County Alamosa County limits 4% 0 Hotel and motel rooms

Estes Park Estes Park and its surrounding area including Drake and Glen Haven 2% 0 Rooms and accommodations

Gunnison County Gunnison County limits 4% 0 Rooms and accommodationsMoffat County Moffat County Limits 4% 0 Rooms and accommodations

Steamboat Springs

Steamboat Springs City located in the mountain community north of Walton Creek Rd and along Hwy 40 corridor inside the city limits. Contact City for location determination at (970) 871-8233.

2% 0 Rooms and accommodations

Vail Vail town limits 1.4% 0 Rooms and accommodations

Public Safety Improvements (PSI)PSI sales tax is remitted in the Special District column on the DR 0100, “Retail Sales Tax Return." Use tax is not applicable.

PSI Boundaries Sales Tax Rates Service Fee Allowed (Sales Tax Only) Exemptions

Mesa County Mesa County Limits 0.37% 3.33% A,B,C,D,E,G,H,K,L,MMontrose County Montrose County Limits 0.75% 3.33% None


State-Collected City Sales Taxes

City County in which City is Located (see p. 7)

City Sales

Tax Rate

Service Fee

AllowedExemptions

Use Tax Rate

Use Tax (paid to city or county) applies to:

Aguilar Las Animas 3% 1.5% 3% Motor Vehicles, Building MaterialsAkron Washington 2.5% 3 1/3% B,C,K 2.5% Motor Vehicles, Building MaterialsAlma Park 3% 3 1/3% NoneAntonito Conejos 4% 3 1/3% NoneAult Weld 3% 0 3% Motor Vehicles, Building MaterialsBasalt Eagle, Pitkin 3% 3 1/3% NoneBayfield La Plata 3% 3 1/3% NoneBennett Adams, Arapahoe 4% 3 1/3% 2% Building MaterialsBerthoud Larimer, Weld 3% 3 1/3% 3% Motor Vehicles, Building MaterialsBlanca Costilla 3% 3 1/3% B,C,K NoneBlue River Summit 2.5% 2% NoneBrush Morgan 4% 3 1/3% 4% Motor Vehicles, Building MaterialsBuena Vista Chaffee 2.5% 3 1/3% NoneBurlington Kit Carson 2% 3 1/3% A,B,C,E,K 2% Motor Vehicles, Building MaterialsCalhan El Paso 3% 3 1/3% A,B,C,K 3% Motor Vehicles, Building MaterialsCastle Pines Douglas 2.75%5 3 1/3% A,C,D 2.75%5 Motor Vehicles, Building MaterialsCedaredge Delta 2% 3 1/3% C,D 2% Motor Vehicles, Building MaterialsCenter Rio Grande, Saguache 2% 3 1/3% C NoneCheyenne Wells Cheyenne 2% 3 1/3% A,B,C,D,K 2% Motor Vehicles, Building MaterialsCollbran Mesa 2% 3 1/3% A,B,C,K NoneColumbine Valley Arapahoe 3% 3 1/3% A,B,C,K 3% Motor Vehicles, Building MaterialsCraig Moffat 2.25% 3 1/3% NoneCrawford Delta 2% 3 1/3% NoneCreede Mineral 2% 3 1/3% NoneCrestone Saguache 3% 0 NoneCripple Creek Teller 2.3% 0 A NoneDe Beque Mesa 2% 3 1/3% A,B,C,K 2% Building MaterialsDel Norte Rio Grande 2% 3 1/3% NoneDillon Summit 2.5% 0 NoneDinosaur Moffat 2.1% 3 1/3% C,D NoneDolores Montezuma 3.5% 0 None

County Lodging District Tax (CLD) Continued

CLD Boundaries CLD Tax Rate

ServiceFee

Conejos County Conejos County limits 1.9% 0Costilla County Costilla County limits 1.9% 0Custer County Custer County limits 2% 0Delta County Delta County limits 1.9% 0Fremont County Fremont County limits 2% 0Grand County Grand County limits (Winter Park omitted) 1.8% 0Hinsdale County Hinsdale County limits 1.9% 0Huerfano County Huerfano County limits 2% 0Jackson County Jackson County limits 2% 0La Plata County La Plata County limits (Durango omitted) 1.9% 0Lake County Lake County limits 1.9% 0Lincoln County Lincoln County limits 2% 0Logan County Logan County limits (Sterling omitted) 1.9% 0Mineral County Mineral County limits 1.9% 0Moffat County Moffat County limits 1.9% 0Montezuma County Montezuma County Limits (Cortez omitted) 1.9% 0Morgan County Morgan County Limits 1.9% 0Prowers County Prowers County Limits 2% 0Rio Blanco County Rio Blanco County Limits 1.9% 0Rio Grande County Rio Grande County Limits 1.9% 0Saguache County Saguache County Limits 1.9% 0San Juan County San Juan County Limits 2% 0San Miguel County San Miguel County Limits (Mountain Village omitted) 2% 0


State-Collected City Sales Taxes (Continued)


City Sales

Tax Rate

Service Fee

AllowedExemptions

Use Tax Rate


Dove Creek Dolores 2% 3 1/3% C 1% Motor VehiclesEads Kiowa 2% 3 1/3% 2% Motor Vehicles, Building MaterialsEagle Eagle 4.5% 3 1/3% 4% Building MaterialsEaton Weld 3% 3 1/3% 3% Building MaterialsElizabeth Elbert 4% 3 1/3% 3% Motor Vehicles, Building MaterialsEmpire Clear Creek 5% 0 3% Motor Vehicles, Building MaterialsErie Boulder, Weld 3.5% 3 1/3% C,D,M 3.5% Motor Vehicles, Building MaterialsEstes Park Larimer 5% 3 1/3% 2% Motor VehiclesFairplay Park 4% 3 1/3% A NoneFirestone Weld 3.6%5 0 A,B,K 2.6% Motor Vehicles, Building MaterialsFlagler Kit Carson 2% 3 1/3% B,C,K NoneFleming Logan 2% 2.22% B,C,D, E, G, H, K, L, M NoneFlorence Fremont 2.5% 3 1/3% 2.5% Motor Vehicles, Building MaterialsFort Lupton Weld 4% 3 1/3% 4% Motor Vehicles, Building MaterialsFort Morgan Morgan 4% 3 1/3% 4% Motor Vehicles, Building MaterialsFountain El Paso 3.75% 0 A,B,C,K 2% Motor Vehicles, Building MaterialsFowler Otero 3% 3 1/3% B,C,K 2% Motor VehiclesFoxfield Arapahoe 3.75% 0 A,B,C,K 3% Building MaterialsFraser Grand 5% 0 4% Motor Vehicles, Building MaterialsFrederick Weld 2.5% 3 1/3% A,B,C,K 2.5% Motor Vehicles, Building MaterialsFruita Mesa 3% 3 1/3% A,E 3% Motor Vehicles, Building MaterialsGarden City Weld 3% 3 1/3% NoneGeorgetown Clear Creek 4% 0 3% Motor VehiclesGilcrest Weld 4% 3% 4% Motor Vehicles, Building MaterialsGranada Prowers 2% 3 1/3% 2% Motor Vehicles, Building MaterialsGranby Grand 4% 3 1/3% L 4% Motor Vehicles, Building MaterialsGrand Lake Grand 5% 3 1/3% 5% Motor Vehicles, Building MaterialsGreen Mountain Falls El Paso, Teller 3% 2% 3% Motor Vehicles, Building MaterialsHaxtun Phillips 3.50% 3 1/3% 3.50% Motor Vehicles, Building MaterialsHayden Routt 4% 3 1/3% 2% Building MaterialsHolly Prowers 3% 3 1/3% NoneHolyoke Phillips 1.5% 3 1/3% 1.5% Motor Vehicles, Building MaterialsHooper Alamosa 2% 0 C NoneHot Sulphur Springs Grand 4% 3 1/3% A,B,C,K NoneHotchkiss Delta 2% 3 1/3% NoneHudson Weld 4% 3 1/3% A 4% Building MaterialsHugo Lincoln 2% 3 1/3% B,K 2% Motor Vehicles, Building MaterialsIdaho Springs Clear Creek 4% 0 3% Motor Vehicles, Building MaterialsIgnacio La Plata 2% 3 1/3% NoneJohnstown5 Larimer, Weld 3%5 3 1/3% 3% Motor Vehicles, Building MaterialsJulesburg Sedgwick 1% 3 1/3% 1% Motor Vehicles, Building MaterialsKeenesburg Weld 3% 3 1/3% A 3% Building MaterialsKersey Weld 3.6% 3 1/3% 3.6% Building MaterialsKiowa Elbert 1.5% 3 1/3% 1.5% Building MaterialsKit Carson Cheyenne 2% 3 1/3% 2% Motor Vehicles, Building MaterialsKremmling Grand 4% 3 1/3% NoneLakeside Jefferson 2.1%5 0 NoneLa Jara Conejos 3% 3 1/3% 3% Motor Vehicles, Building MaterialsLa Salle Weld 3.5% 3 1/3% 2% Motor Vehicles, Building MaterialsLa Veta Huerfano 3.5% 3 1/3% NoneLas Animas Bent 3% 3 1/3% 3% Motor Vehicles, Building MaterialsLimon Lincoln 2% 3 1/3% D,E,M 2% Motor Vehicles, Building MaterialsLochbuie Adams, Weld 4% 0 2% Motor Vehicles, Building MaterialsLog Lane Village Morgan 3% 0 3% Motor Vehicles, Building MaterialsLyons Boulder 3.5% 3 1/3% 3% Motor Vehicles, Building MaterialsManassa Conejos 1% 3 1/3% NoneMancos Montezuma 4% 0 NoneManitou Springs1 El Paso 3.9% 0 3.8% Motor Vehicles, Building MaterialsManzanola Otero 2% 3 1/3% A,B,C,K 2% Motor VehiclesMarble Gunnison 2% 3 1/3% NoneMead Weld 2% 0 A,B,C,K 2% Motor Vehicles, Building Materials

State-Collected City Sales Taxes (Continued)


City Sales

Tax Rate

Service Fee

AllowedExemptions

Use Tax Rate


Milliken Weld 2.5% 3 1/3% 2.5% Motor Vehicles, Building MaterialsMinturn Eagle 4% 0 NoneMoffat Saguache 2% 3 1/3% C,D,E,G,H NoneMonte Vista Rio Grande 2% 3 1/3% NoneMontezuma Summit 2% 3 NoneMonument El Paso 3% 3 1/3% A,B,C,K 2% Motor Vehicles, Building MaterialsMorrison Jefferson 3.75% 3 1/3% 3.75% Motor Vehicles, Building MaterialsMountain View Jefferson 4% 0 3% Motor Vehicles, Building MaterialsNaturita Montrose 4% 3 1/3% 3% Motor Vehicles, Building MaterialsNederland Boulder 3.75% 0 3% Motor Vehicles, Building MaterialsNew Castle Garfield 3.5% 3 1/3% 2% Building MaterialsNorwood San Miguel 3% 3 1/3% C NoneNucla Montrose 4% 3 1/3% 2% Motor VehiclesNunn Weld 2% 0 2% Motor Vehicles, Building MaterialsOak Creek Routt 3% 3 1/3% NoneOlathe Montrose 4% 3 1/3% 1% Motor Vehicles, Building MaterialsOrdway Crowley 2% 3 1/3% 2% Motor Vehicles, Building MaterialsOtis Washington 2% 3 1/3% 2% Motor Vehicles, Building MaterialsOuray Ouray 4% 3 1/3% NoneOvid Sedgwick 1% 3 1/3% 1% Motor Vehicles, Building MaterialsPalisade Mesa 2% 3 1/3% A,B,C,K NonePalmer Lake El Paso 3% 3 1/3% A 3% Motor Vehicles, Building MaterialsPaonia Delta 2% 3 1/3% NoneParachute Garfield 3.75% 0 3.75% Building MaterialsPierce Weld 2% 3 1/3% B,K 2% Motor Vehicles, Building MaterialsPitkin Gunnison 3% 0 NonePlatteville Weld 3% 3 1/3% 2% Building MaterialsPoncha Springs Chaffee 2% 3 1/3% 2% Building MaterialsRed Cliff Eagle 3% 3 1/3% 3% Building MaterialsRico Dolores 5% 0 NoneRocky Ford Otero 4% 3% E 3% Motor Vehicles, Building MaterialsRomeo Conejos 1% 3 1/3% NoneSaguache Saguache 4% 3 1/3% NoneSalida Chaffee 3% 0 NoneSan Luis Costilla 3% 3 1/3% A NoneSawpit San Miguel 3% 0 3% Building MaterialsSedgwick Sedgwick 1% 0 B,C,K NoneSeibert Kit Carson 2% 3 1/3% B,C,D,K 2% Motor Vehicles, Building MaterialsSeverance Weld 3% 3 1/3% C 3% Building MaterialsSilt Garfield 3% 3 1/3% 3% Motor Vehicles, Building MaterialsSilver Cliff Custer 2% 3 1/3% 2% Motor Vehicles, Building MaterialsSilver Plume Clear Creek 3% 3 1/3% NoneSilverton San Juan 1% 0 A,B,C,D,E,G,H,K,L,M NoneSimla Elbert 4% 3 1/3% A,B,C,K NoneSouth Fork Rio Grande 2% 3 1/3% C NoneSpringfield Baca 2% 3 1/3% NoneStratton Kit Carson 2% 3 1/3% A,B,C,D,K NoneSuperior Boulder, Jefferson 3.46% 3.33%7 3.3% Motor Vehicles, Building MaterialsTrinidad Las Animas 4% 3 1/3% 4% Motor Vehicles, Building MaterialsVictor Teller 3% 0 A,B,C,K NoneWalden Jackson 1% 3 1/3% NoneWalsenburg Huerfano 3% 3 1/3% 3% Motor Vehicles, Building MaterialsWalsh Baca 3% 3 1/3% NoneWard Boulder 2% 3 1/3% NoneWellington Larimer 3% 3 1/3% C 3% Motor Vehicles, Building MaterialsWestcliffe Custer 2% 3 1/3% NoneWiggins Morgan 2% 3 1/3% 2% Building MaterialsWray Yuma 2.5% 3 1/3% 2.5% Motor Vehicles, Building MaterialsYampa Routt 2% 3 1/3% A,D,E,H 2% Motor Vehicles, Building MaterialsYuma Yuma 3% 3 1/3% 3% Motor Vehicles, Building Materials

State-Collected Colorado County Sales TaxBroomfieldandDenverareself-collectedcounties.Ifacountyisnotlisted,thatcountydoesnothaveasalestax.

County County Sales Tax Rate

Service Fee Allowed Exemptions Use Tax

RateUse Tax (paid to city or county)

applies to: Adams 0.75% 0 A,B,C,D,E,G,H,K NoneAlamosa 3% 3 1/3% None Arapahoe 0.25% 0.5% A,B,C,D,E,G,H,K,M 0.25% Motor Vehicles, Building MaterialsArchuleta 4% 3 1/3% NoneBent 1% 0 1% Motor Vehicles, Building MaterialsBoulder 0.985% 0 A,B,C,K 0.985% Motor Vehicles, Building MaterialsChaffee 2.5% 3% E NoneClear Creek 1.65% 0 NoneCostilla 1% 0 NoneCrowley 2% 3 1/3% 2% Motor Vehicles, Building MaterialsCuster 2% 3 1/3% A,B,C,K 2% Motor Vehicles, Building MaterialsDelta 2% 3 1/3% E,F NoneDouglas 1% 2 1/3%4 A,B,C,D,E,G,K,L,M 1% Motor Vehicles, Building MaterialsEagle 1.5%2 3 1/3% A,B,C,K NoneElbert 1% 3 1/3% A,B,C,D,E,G,H,K 1% Motor Vehicles, Building MaterialsEl Paso 1.23% 0 A,B,C,K 1.23% Motor Vehicles, Building MaterialsFremont 2.5% 3 1/3% A,B,C,D,E,G,H,K,M 2.5% Motor Vehicles, Building MaterialsGarfield 1% 3 1/3% A,B,C,K NoneGrand 1.3% 3 1/3% NoneGunnison 1% 3 1/3% NoneHinsdale 5% 3 1/3% 4% Motor Vehicles, Building MaterialsHuerfano 2% 3 1/3% NoneJackson 4% 3 1/3% NoneJefferson 0.5% 3 1/3% NoneLake 4% 3 1/3% L NoneLa Plata 2% 3 1/3% D,E,H,K,L,M NoneLas Animas 1.50% 3 1/3% 1.50% Motor Vehicle, Building MaterialsLarimer 0.55% 2.22% A,B,C,D,E,G,H,K 0.55% Motor Vehicles, Building MaterialsLincoln 2% 3 1/3% E 2% Motor Vehicles, Building MaterialsLogan 1% 0 E,M 1% Motor Vehicles, Building MaterialsMesa 2% 3 1/3% A,B,C,D,E,G,H,K,L,M 2% Motor Vehicles, Building MaterialsMineral 2.6%3 3 1/3% 2% Building MaterialsMoffat 2% 3 1/3% E, K, L, M NoneMontrose 1% 3 1/3% 1% Motor Vehicles, Building MaterialsOtero 1% 3 1/3% A,B,C,E,K 1% Motor Vehicles, Building MaterialsOuray 2.55% 3 1/3% NonePark 1% 3 1/3% A,B,C,D,K NonePhillips 1% 3 1/3% E 1% Motor Vehicles, Building MaterialsPitkin 3.6% 2 0 0.5% 6 Motor Vehicles, Building MaterialsPitkin (in Basalt) 2.6% 2 0 0.5% 6 Motor Vehicles, Building MaterialsProwers 1% 3 1/3% 1% Motor Vehicles, Building MaterialsPueblo 1% 3 1/3% A,B,C,K 1% Motor VehiclesRio Blanco 3.6% 3 1/3% C,D,E,M 3.6% Motor Vehicles, Building MaterialsRio Grande 2.6%3 3 1/3% L NoneRoutt 1% 3 1/3% A,B,C,K 1% Motor Vehicles, Building MaterialsSaguache 1% 0 A,B,C,E,K NoneSan Juan 6.50% 3 1/3% NoneSan Miguel 1% 3% A,B,C,K 1% Building MaterialsSedgwick 2% 3 1/3% A,B,D,E,G,H 2% Motor Vehicles, Building MaterialsSummit 2.75%2 3 1/3% NoneTeller 1% 3 1/3% A,B,C,K 1% Motor VehiclesWashington 1.5% 3 1/3% A,B,D,E,G,H,K 1.5% Motor Vehicles, Building Materials

Footnotes for State-Collected Cities and Counties1 Contract city: For information regarding exemptions and use tax, contact the city directly.2 Rate includes 0.5% Mass Transit System (MTS) in Eagle and Pitkin Counties and 0.75% in Summit County3 Rate includes 0.6% Health Service District tax.4 Cap of $200 per month on service fee.5 Reduced sales tax rate of purchases from certain areas subject to a Public Improvement Fee.6 Use tax rate is allocated as Mass Transit Tax (MTS) only.7 Cap of $1,250 per month on service feeCorrections or changes since January 1, 2018 in bold.

Home Rule Cities For Which The State Does Not Collect Local Sales Tax

City Address Phone NumberCounty in which City is Located

(see p. 7)

City Sales Tax

Rate

Service Fee Allowed

License Fee

Alamosa PO Box 419, 300 Hunt Ave. Alamosa,CO 81101 719-589-2593 Alamosa 2%6

2% 2%4 $15.00

Arvada 8101 Ralston Rd. Arvada, CO 80002 720-898-7100 Adams, Jefferson 3.46% 3%4 0

Aspen 130 S. Galena St. Aspen, CO 81611 970-920-5043 Pitkin 2.4%

2.1%6 3.3%4,6 W

Aurora 15151 E Alameda Pkwy, 1st Floor Aurora, CO 80012 303-739-7800 Adams, Arapahoe

Douglas 3.75% 0.5% W

Avon PO Box 975 Avon, CO 81620 970-748-4055 Eagle 4%5 0 0

Black Hawk3 PO Box 68Black Hawk CO 80422 303-582-2283 Gilpin 6%

4%6 0 W

Boulder 300 Hunt Ave Boulder, CO 80306 303-441-3050 Boulder 3.86%

4.01%1 0 $25.00

Breckenridge PO Box 168 Breckenridge, CO 80424 970-453-2251 Summit 2.5% 0 W

Brighton 500 South 4th Ave. Brighton, CO 80601 303-655-2041 Adams, Weld 3.75% 3 1/3%4 $15.00

Broomfield One DesCombes Dr. Broomfield,CO80020 303-464-5811 Broomfield 4.15% 3%4 0

BroomfieldFlatironImprovement District

One DesCombes Dr. Broomfield,CO80020 303-464-5811 Broomfield 0.01% 0 0

BroomfieldAristaImprovement District

One DesCombes Dr. Broomfield,CO80020 303-464-5811 Broomfield 0.2% 0 0

Canon City PO Box 1460 Canon City, CO 81215-1460 719-276-5252 Fremont 3% 3 1/3%4 $20.00

Carbondale 511 Colorado Ave. Carbondale, CO 81623 970-510-1204 Garfield 3.5% 3 1/3%4 $25.00

Castle Rock 100 North Wilcox Castle Rock, CO 80108 303-660-1397 Douglas 4% 3 1/3%4 $10.00

Centennial 13133 E Arapahoe Rd. Centennial, CO 80112 303-325-8000 Arapahoe 2.5% 3%4 $25.00

Central City Box 249 Central City, CO 80427 303-582-5251 Gilpin 4% 3 1/3% $35.00

Cherry Hills Village 2450 E Quincy Cherry Hills Village, CO 80110 303-789-2541 Arapahoe 3%6

3.5% 2.5% W

Colorado Springs PO Box 1575 MC225 Colorado Springs, CO 80901 719-385-5903 El Paso 3.12% 0 W

Commerce City 7887 E 60th Ave. Commerce City, CO 80022-4199 303-289-3628 Adams 4.5%8 2%4 $20.00

Cortez 210 E Main St. Cortez, CO 81321 970-564-3402 Montezuma 4.05% 1.3% $10.00

Crested Butte PO Box 39, 507 Maroon Ave Crested Butte, CO 81224 970-349-5338 Gunnison 4.5% 1.5% $100.00

Dacono 512 Cherry Ave PO Box 186, Dacono, CO 80514 303-833-2317 Weld 3% 3 1/3%4 W

Delta PO Box 19, 360 Main St. Delta, CO 81416-0019 970-874-7908 Delta 3% 0 $10.00

Denver 201 W Colfax Ave. Denver, CO 80202 720-913-9400 Denver

3.65% 4%1

7.25%30 W

Durango 949 2nd Ave. Durango, CO 81301 970-375-5010 La Plata 3%1 2%4 $35.00

Edgewater 2401 Sheridan Blvd. Edgewater, CO 80214 303-238-7803 Jefferson 3.5% 2%4 W


Englewood 1000 Englewood Pkwy. Englewood, CO 80110-2373 303-762-2409 Arapahoe 3.5% 0 $25.00

Evans 1100 37th St. Evans, CO 80620 970-475-1109 Weld 3.5% 3 1/3%4 $25.00

Federal Heights 2380 W 90th Ave. Federal Heights, CO 80260 303-428-3526 Adams 4% 0 $15.00

Fort Collins PO Box 580 Fort Collins, CO 80522-0580 970-221-6780 Larimer 3.85%

2.25%2 0 0

Frisco PO Box 4100Frisco, CO 80443 970-668-9127 Summit 2% 3 1/3%4 $75.00

Glendale 950 S Birch St. Glendale, CO 80246 303-639-4706 Arapahoe 3.75% 0 W

Glenwood Springs 101 W 8th St. Glenwood Springs, CO 81601 970-384-6420 Garfield 3.7% 0 $25.00

Golden 911 10th St. Golden, CO 80401 303-384-8000 Jefferson 3% 0 $20.00

Grand Junction 250 N 5th St. Grand Junction, CO 81501 970-244-1521 Mesa 2.75% 3 1/3% $10.00

Greeley 1000 10th St. Greeley, CO 80631 970-350-9733 Weld 3.46%2

4.11% 0 0

Greenwood Village 6060 S Quebec St. Greenwood Village, CO 80111-4591 303-486-8299 Arapahoe 3% 0 $10.00

Gunnison PO Box 239 Gunnison, CO 81230 970-641-8162 Gunnison 4% 4% $5.50

$10.50

Gypsum PO Box 130 Gypsum, CO 81637 970-524-1753 Eagle 3%

3%6 3 1/3% W

Lafayette 1290 S Public Rd. Lafayette, CO 80026 303-661-1245 Boulder 3.5% 2.5%4 0

La Junta PO Box 489 La Junta, CO 81050 719-384-5991 Otero 3% 3% 0

Lakewood 480 S Allison Pkwy. Lakewood, CO 80226-3127 303-987-7630 Jefferson 3%5 0 $15.00

Lamar 102 E Parmenter St. Lamar, CO 81052 719-336-1370 Prowers 3% 3 1/3%4 $10.00

Larkspur PO Box 310Larkspur, CO 80118 303-681-2324 Douglas 4% 0 $25.00

Littleton 2255 W Berry Ave. Littleton, CO 80120 303-795-3768 Arapahoe

Douglas Jefferson 3% 2.5%4 0

Lone Tree 9220 Kimmer Dr, Ste 100 Lone Tree, CO 80124 303-708-1818 Douglas 1.8125% 0 $10.00

Longmont 350 Kimbark St. Longmont, CO 80501 303-651-8672 Boulder 3.53% 3%4 $25.00

Louisville 749 Main Louisville, CO 80027 303-335-4514 Boulder 3.65% 0 $25.00

Loveland 500 E 3rd St., Ste 110 Loveland, CO 80537 970-962-2698 Larimer 3%5 2%4 $20.00

Montrose PO Box 790 Montrose, CO 81402 970-240-1400 Montrose 3.3% 1.33% $35.00

Mt. Crested Butte PO Drawer 5800 Mt. Crested Butte, CO 81225-5800 970-349-6632 Gunnison 5%

3%6 3 1/3% W

Mountain Village 455 Mountain Village Blvd, Ste A Mountain Village, CO 81435 970-369-6407 San Miguel 4.5% 3 1/3% W

Northglenn 11701 Community Center Dr. Northglenn, CO 80233 303-450-8729 Adams, Weld

2%1

4% 3%2

1% $15.00


Home Rule Cities For Which The State Does Not Collect Local Sales Tax (Continued)


(see p. 7)

City Sales Tax

Rate

Service Fee Allowed

License Fee

Parker 20120 E Mainstreet. Parker, CO 80138-7334 303-805-3228 Douglas 3% 3 1/3%4 $20.00

Pueblo PO Box 1427Pueblo, CO 81002 719-553-2659 Pueblo 3.70% 0 $50.00

Ridgway PO Box 10 Ridgway, CO 81432-0010 970-626-5308 Ouray 3.6% 2 1/3% $25.00

Rifle PO Box 1908RifleCO81650 970-625-2121 Garfield 4.25% 0 $12.00

Sheridan 4101 S Federal Sheridan, CO 80110 303-762-2200 Arapahoe 3.5% 0

$10.00 $215.007 $65.008

Silverthorne PO Box 1309 Silverthorne, CO 80498 970-262-7300 Summit 2% 2 1/3%4 $75.00

Snowmass Village PO Box 5010 Snowmass Village, CO 81615 970-923-3796 Pitkin 3.5% 0 $85.00

Steamboat Springs PO Box 772869 Steamboat Springs, CO 80477-2869 970-871-8233 Routt 4.5% 0 $25.00

Sterling PO Box 4000Sterling, CO 80751 970-522-9700 Logan 3% 0 0

Telluride PO Box 397Telluride,CO 81435 970-728-2152 San Miguel 2%1

4.5% 1.35% W

Thornton 9500 Civic Center Dr. Thornton, CO 80229 303-538-7400 Adams 3.75% 3%4 0

Timnath 4800 Goodman St.Timnath, CO 80547 970-224-3211 Larimer 3% 3 1/3% $25.00

Vail 75 S Frontage Rd W Vail, CO 81657 970-479-2125 Eagle 4%

4%2 0 0

Westminster 4800 W 92nd Ave. Westminster, CO 80031 303-658-2065 Adams

Jefferson 3.85% 0 0

Wheat Ridge 7500 W 29th Ave. Wheat Ridge, CO 80033-8001 303-235-2820 Jefferson 3.5% 2%4 $20.00

Windsor 301 Walnut Windsor, CO 80550 970-674-2486 Larimer

Weld 3.95%2 2.33%4 $10.007, 8

Winter Park PO Box 3327 Winter Park, CO 80482 970-726-8081 Grand 7% 0 $60.00

Woodland Park PO Box 9045 Woodland Park, CO 80866-9045 719-687-9246 Teller 4.09%

1%6 0 $50.00

Footnotes for Home Rule CitiesDirect contact with these home rule cities is suggested to receive up-to-date information concerning their tax rates, exemptions, license fees and procedures.

Corrections or changes since January 1, 2018 in bold.1 Sales tax on food & liquor for immediate consumption.2 Food for home consumption.3 Automobile rentals for less than 30 days.4 Cap at a certain amount.5 Sales tax rate is reduced if purchases are made from certain areas subject to either a Public Improvement Fee (PIF) and/or Retail

Sales Fee (RSF). All PIFs/RSFs imposed by home-rule cities are not listed in this publication. Contact the respective home-rule city for more details.

6 Use tax7 Business license for businesses within city limits.8 Business license for businesses outside city limits that do business within the city limits.W Contact the city directly.

Home Rule Cities For Which The State Does Not Collect Local Sales Tax (Continued)


(see p. 7)

City Sales Tax

Rate

Service Fee Allowed

License Fee

request for information (“rfi”) - colorado general …...rfi - request for information...

Documents