Loveland Bike Trail
 

Sales Tax Rates

County Information

The sales and use taxes were approved by the voters of Larimer County to support Larimer County's Open Space program, jail expansion and Larimer County Fairgrounds and Event Center.

The current sales and use tax rate for Larimer County is .6%.

The breakdown of the sales and use tax rate is:

  • Open Space – .25%
  • Jail Expansion – .20%
  • Fairgrounds – .15%

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 on a Colorado Retail Sales Tax Return DR0100.

Sales/Use Tax Change

  1. As a vendor, what does the rate change mean to me?

    As a vendor, starting Sunday, July 1st , you should start collecting and remitting the lower County sales tax rate of 0.60%. This is in addition to the State sales tax rate of 2.9% and any applicable city/town rate.

    See the County and Municipality Sales Tax Table with Contact Information page for the total sales tax rates within the different taxing jurisdictions.

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

    By state statute, any additional sales tax collect needs to be refunded to the purchaser, or if unable to remitted to the taxing jurisdiction. Any additional sales tax collected should be entered on Line 6, Excess tax collected, on the Colorado Department of Revenue remittance form DR0100.

  3. If a lease contract states the higher rate of 0.80%, what sales tax 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. Any additional sales tax collected should be entered on Line 6, Excess tax collected, on the Colorado Department of Revenue remittance form DR0100.

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
(970) 494-9809

Days and hours of operation
Monday through Friday, 8 a.m. to 5 p.m.
Closed for lunch: noon to 1 p.m

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

Forms and Links page has a list of frequently used Department of Revenue sales tax forms and links.

Municipalities Information

Most municipalities in Larimer County have a sales tax. See the County and Municipality Sales Tax Table below for current sales tax rates and contacts.

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

A "Statutory" or "State Collected" municipality, such as Larimer County, must follow the State's taxing rules and regulations, and the sales tax is collected by the State.

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

County and Municipality Sales Tax Table with Contact Information

Sales Tax Tables

Colorado Department of Revenue Sales Tax Rate Charts

Background Image: Loveland Bike Trail by Sharon Veit. All rights reserved.