The Colorado Department of Revenue’s “Sales and Use Tax Simplification (SUTS) Lookup Tool” is available to look up municipality and delivery address sale tax rates.
Larimer County’s sales and use tax rate is 0.8% and dedicated to the following programs:
- Open Space - .25%
- Jail Operations - .15%
- Fairgrounds (The Ranch) - .15%
- Behavioral Health - .25%
Larimer County’s service fee (vendor fee) is 2.22%.
Larimer County Sales and Use Tax Opted In Exemptions:
B. Machinery and machine tools
C. Gas, electricity, and other specified fuels for residential use
D. Low-volume sales by charitable organizations
E. Farm equipment
G. Food, not including candy and soft drinks, sold through vending machines
H. Certain medium and heavy-duty vehicles, engines, motors, and conversion parts
K. Renewable energy components
- Responding to inquiries by citizens and vendors
- Processing, reviewing, and auditing project cost reports for building material use tax
- Working with municipalities located within Larimer County and the Colorado Department of Revenue
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Food Truck, Mobile Vendor, and Caterer Sales Tax Information
The Larimer County Sales Tax Division and the Larimer County Health Department are partnering to ensure food trucks, mobile vendors, and caterers comply with all State of Colorado and Larimer County requirements and regulations.
To renew their Retail Food Establishment License, a food truck, mobile vendor, or caterer must be in good standing with the Larimer County Sales Tax Division and the Larimer County Health Department. A business in “good standing” has a valid Colorado Department of Revenue sales tax license and is timely in remitting returns and sales tax, and also has submitted a completed Plan Review Packet to the Larimer County Health Department and passed their inspection.
A Sales Tax Validation Form signed by the Larimer County Sales Tax Department must be submitted with the final Mobile Food Establishment Plan Review Packet. Food trucks, mobile vendors, or caterers already in good standing with the Larimer County Sales Tax Department will be mailed a signed pre-approved Sales Tax Validation Form in a separate mailing to meet this filing requirement.
Food trucks, mobile vendors, or caterers currently not in good standing with the Larimer County Sales Tax Department can rectify this by either:
- Login to the Colorado Department of Revenue Online to file delinquent returns and pay any sales tax due. Be sure to print copies of the returns and payment verification that show the account is current.
Or
- Visit the Colorado Department of Revenue at 3030 S. College Ave., Fort Collins, to file delinquent returns and pay any sales tax owed. The Department of Revenue will provide a receipt showing the account is current.
Food trucks, mobile vendors, or caterers with an “Agreement to Pay” in place with the Colorado Department of Revenue must have a copy of that agreement when requesting the Validation Form be signed by the Larimer County Sales Tax Division.
Need more information? Call [970] 498-5948
Taxability of short-term lodging rentals
Requesting Sales Tax Information on Marijuana
Under the confidentiality agreement with the Colorado Department of Revenue, Larimer County cannot give industry information on a category with less than three vendors or information on an industry where vendors’ data can be easily calculated. So, to preserve the confidentiality of taxpayer information, Larimer County will only release marijuana sales tax information based on the whole industry.
Larimer County will not provide any sales tax breakdowns between retail marijuana and medicinal marijuana, and we will not provide breakdowns between Unincorporated Larimer County shops and shops in any municipality.
