Sales Tax Rates

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.

 

County Information

Larimer County's sales and use tax rates are 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 Exemptions
A.  Food for domestic home consumption
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, motor, and conversion parts
K.  Renewable energy components
S.  Diapers and incontinence products
T.  Period products
 

Larimer County is considered "Statutory" or "State Collected" and must follow State taxing statutes and regulations where written. Larimer County sales tax is remitted to the Colorado Department of Revenue.

State Information

The current sales and use tax rate for the State of Colorado is 2.9%.

Fort Collins Office - Department of Revenue 
3030 S. College Avenue
Fort Collins, CO 80525
Monday through Friday, 8 a.m. to 5 p.m. 

Main Taxation Office – Denver Department of Revenue
1375 Sherman St.
Denver, CO 80261
(303) 238-SERV (7378)

Find a list of forms and links for the Department of Revenue here (www.colorado.gov/pacific/tax/sales-use-forms)

Municipalities Information

Most municipalities in Larimer County have a sales tax; see the Colorado Department of Revenue's "Sales and Use Tax Simplification (SUTS) Lookup Tool" to look up municipality and delivery address sale tax rates.

Larimer County has both "Statutory" or "State Collected" as well as "Home Rule" municipalities located within its boundaries.

A "Statutory" or "State Collected" municipality, like Larimer County, must follow the State's tax rules and regulations, and the State collects the sales tax.

A "Home Rule" municipality may create its taxing structure and be self-collected. As a result, the licensing and tax structure differs from the State's. When operating within a "Home Rule" municipality, the vendor should contact that Town or City with questions regarding its requirements.

 

 

 

FAQs

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  1. What should I do if I erroneously collect the wrong sales tax amount?

    By state statute, any additional sales tax collected needs to be refunded to the purchaser, or if unable, remitted to the taxing jurisdiction. Any additional sales tax collected should be entered on Line 8, Excess tax collected, on the Colorado Retail Sales Tax Return DR0100.

  2. If a lease contract states a different rate from the current rate, what sales tax rate should be collected?

    On a lease contract, the sales tax stated in the contract should be collected and remitted until the end of the contract.