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Sales and Use Tax

The Larimer County Sales and Use Tax Administration is responsible for administrating and monitoring the countywide sales and use taxes, which include:

  • Issuing county sales tax licenses
  • Responding to inquiries by citizens and vendors
  • Processing, reviewing, and auditing project cost reports for building use tax
  • Working with municipalities located within Larimer County and the Colorado Department of Revenue

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New Sales and Use Tax Rate – Effective January 1, 2015, Larimer County's sales and use tax rate will increase to .65%

On November 6, 2014, three sales and use tax initiatives were approved by Larimer County voters. The new sales and use tax rates are dedicated to the following programs:

  • Open Space Extension – .25%
  • Jail Expansion Extension – .15%
  • Fairgrounds (The Ranch) – .15%
  • Humane Society – .10%

The service fee, or vendor fee, will remain the same at 2.22%.

Larimer County opted exemptions are food for home consumption; machinery and machine tools; gas, electricity, etc. for residential use; occasional sales by charitable organizations; farm equipment; food sold through vending machines; low emitting heavy vehicles (over 10,000 lbs); and renewable energy components.

For information on exemptions from the Department of Revenue, visit:


Requesting Sales Tax Information on Marijuana

In accordance with the confidentiality agreement with the Colorado Department of Revenue, Larimer County is unable to give industry information on a category with less than three vendors or information on an industry where vendors' information 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 be providing any sales tax breakdowns between retail marijuana and medicinal marijuana, and we will not provide breakdowns between Unincorporated Larimer County shops and shops located within any municipality limits.

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