FAQs

  1. 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.

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

  3. 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.

  4. 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.

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

  6. 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.

  7. 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.

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

  9. 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.

  10. 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.