FAQs

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

  2. 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.

  3. 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.

  4. 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.

  5. 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.

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

  7. 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

  8. 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.