FAQs

  1. As a vendor, starting Monday, January 1st, you should start collecting and remitting the County sales tax rate of 0.55%. 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. 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 Retail Sales Tax Return DR0100.

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

  4. Whenever there is a transfer of tangible personal property and both the vendor and purchaser are located within Larimer County.

  5. For the most part, Larimer County follows the State's exemptions. Please refer to the Sales Tax FYI Publications for specific items. There are two exemptions that the State Department of Revenue has that the County does not, school-related sales and beetle wood products.

  6. If the food items are purchased for home consumption, no Larimer County sales tax is collected. Ready made food items for immediate consumption, such as food served at restaurants, convenience store, catered events or grocery prepared deli meals, are taxable. Please refer to the Sales Tax FYI Publications - Sales 4 for more details.

  7. If the delivery cost is separated on the invoice AND there was a choice of the delivery method, delivery is non-taxable. If the delivery is included in the overall costs, and not separated on the invoice, or there was no choice of delivery, delivery is taxable.

  8. All Larimer County sales tax request for refunds are processed through the Colorado Department of Revenue. Complete the DR0137, Claim for Refund. The form and all back-up documentation should be sent to the Department of Revenue, Business Tax Accounting, 1375 Sherman St., Room 208, Denver CO 80261.

  9. By State Statue, all requests for refunds have a deadline of three years. This deadline is for both sales and use tax.

  10. If you call (970) 498-5930 with the delivery address, we can verify the address is not in a city limits and send a letter giving the tax rate for items delivered to that address.

  11. If you are State exempt because you are a government or charitable organization and the items you want to purchase are for the organization's own use, present a copy of the exemption certificate at the time of purchase.

  12. Because the County is "Statutory" or "State Collected", all Larimer County sales tax is remitted to the State and then passed on to the County under the State's sales tax number. The State's sales tax number is used as a reference whenever issues arise with the State.

  13. For general information and links regarding the opening of a business in Larimer County, please refer to Establishing A Business In Larimer County.

  14. The Larimer County Service Fee, also known as the Vendor's Fee, is two and twenty-two one hundredths percent (2.22%) for all Larimer County sales tax filers who submit timely filed returns. It is not allowed on a delinquent return.

  15. When a business is purchased within Larimer County, sales tax is due on the tangible personal property that transferred in the purchase. Items such as desks, tables, tableware, equipment, and computers are some examples of taxable tangible property. To determine the value of the tangible personal property, refer to the sale contract.

  16. When a business has a change of ownership, new State and County licenses must be applied for.

  17. If the tangible personal property is inventory for resale it is exempt from sales tax. However, at the time of purchase, a copy of your State and Town or City (when applicable) sales tax licenses must be presented.

  18. No. The purpose of the Larimer County sales tax license is to show the public that the business has the authority to collect and remit Larimer County sales tax. It does not imply that a business has permission from Larimer County to operate. It is the owner's responsibility to contact the various County departments or other taxing jurisdictions to determine the legality of doing business.

  19. If the business is delivering items into Larimer County and has no physical presence (store front, office, warehouse, etc.) within Larimer County, no county sales tax would be collected.

  20. For deliveries outside of Larimer County, no County sales tax is collected.

  21. The Larimer County sales tax license does not expire. However, it does become invalid if the business closes or ownership changes.

  22. The easiest way to change an address is to call the office at (970) 498-5930. You will need to provide your Larimer County or State sales tax number, your name and phone number, name of the business, and new address. A new license will be sent out with no fee the next time licenses are processed. Be advised, we can only change the address in the Larimer County sales tax system. The Colorado Department of Revenue, other taxing jurisdictions or other County departments, do not get this change and will have to be contacted separately.

  23. There is no fee for submitting and processing of the first license. If you would like a stamped copy of receipt of the application, there is a $0.25 per copy fee. If you need a second license and it is processed during Larimer County's regular processing period, no fee is due. However, if you need an immediate second license, a processing fee of $5.00 will be due.  There is no fee for submitting and processing of the first license. If you would like a stamped copy of receipt of the application, there is a $0.25 per copy fee. If you need a second license and it is processed during Larimer County's regular processing period, no fee is due. However, if you need an immediate second license, a processing fee of $5 will be due.