New Sales and Use Tax Rate

 Effective January 1, 2019, Larimer County's sales and use tax will increase to .8%.

In 2018 Larimer County voters approved a county-wide one-quarter of one percent (.25%) county-wide sales tax to provide behavioral health services to the residents of Larimer County and build and operate a behavioral health facility. The sales tax is scheduled to run from January 1, 2019 through December 31, 2038.

The sales and use tax rates are dedicated to the following programs:

  • Open Space - .25%
  • Jail Operations - .15%
  • Fairgrounds (The Ranch) - .15%
  • Behavior Health - .25%

New County and Municipality Tax Rate Table - EFFECTIVE JANUARY 1, 2019

The Department of Revenue will update both the DR0100 “Retail Sales Tax Return” paper form and the sales tax return on Revenue Online to reflect the new county rate.

The Larimer County’s service fee (vendor fee) will remain the same at 2.22%.

Larimer County Sales and Use Tax Exemptions

A.  Food for home consumption
B.  Machinery and machine tools
C.  Gas, electricity, etc. for residential use
D.  Occasional sales by charitable organizations
E.  Farm equipment
G.  Goods sold through vending machines
H.  Low-emitting vehicles (over 10,000 lbs.)
K.  Renewable energy components

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

Hot Topics

New Sales & Use Tax Rules

The Colorado Department of Revenue has adopted new sales tax rule that goes in effect on December 1, 2018.  The new rule states that sales tax must be collected and remitted based on the jurisdiction’s tax rate at the point of delivery for the taxable good when taxable goods are delivered to a Colorado address outside the retailer’s jurisdiction.  Please refer to the Colorado Department of Revenue’s website for more information.

https://www.colorado.gov/pacific/tax/information-state-retailers

Taxability of short-term lodging rentals

The rental of a short-term lodging unit (less than 30 days) is subject to sales tax and the owners must collect and remit sales tax. This includes hotels, motels, bed-and-breakfast inns, and peer-to-peer websites such as VRBO.com and AirBnB.com. Individuals or businesses engaged in the rentals of short term lodging units are required to obtain a sales tax license from Larimer County, the Colorado Department of Revenue, and, if applicable, city or town jurisdiction.

Please see the Colorado Department of Revenue FYI Sales 11: Sales Tax Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, and Time-Shares for more information.

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.

 

Contact Us

ADDRESS: 200 W. Oak Street, Suite 4000, Fort Collins, CO 80521
PHONE: (970) 498-5930 | Fax: (970) 498-5942
HOURS: 8:00am - 4:30pm Monday-Friday, (except holidays) 
Email Sales Tax Administration