The Colorado Department of Revenue's "Sales and Use Tax Simplification (SUTS) Lookup Tool" is available to lookup municipality and delivery address sale tax rates.

 

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

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%
Behavioral Health - .25%

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
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County Information

The sales and use taxes were approved by the voters of Larimer County to support Larimer County's Open Space program, Jail Extension, Larimer County Fairgrounds, and Event Center, and the Behavioral Health program.

The current sales and use tax rate for Larimer County is .8%.

Sales and use tax breakdown:

  • Open Space – .25%
  • Jail Operations – .15%
  • Fairgrounds – .15%
  • Behavioral Health - .25%

The service fee, or vendor fee, is 2.22%.

Larimer County is considered "Statutory" or "State Collected", and must follow State taxing statutes and regulations where written. Larimer County sales tax is remitted to the Colorado Department of Revenue on a Colorado Retail Sales Tax Return DR0100.

State Information

The current sales and use tax rate for the State of Colorado is 2.9%.

Fort Collins Office - Department of Revenue 
3030 S. College Avenue
Fort Collins, CO 80525
Monday through Friday, 8 a.m. to 5 p.m. 

Main Taxation Office – Denver Department of Revenue
1375 Sherman St.
Denver, CO 80261
(303) 238-SERV (7378)

Find a list of forms and links for the Department of Revenue here (www.colorado.gov/pacific/tax/sales-use-forms)

Municipalities Information

Most municipalities in Larimer County have a sales tax, see the Colorado Department of Revenue's "Sales and Use Tax Simplification (SUTS) Lookup Tool" to lookup municipality and delivery address sale tax rates.

 

Larimer County has both "Statutory" or "State Collected" as well as "Home Rule" municipalities located within its boundaries.

A "Statutory" or "State Collected" municipality, such as Larimer County, must follow the State's taxing rules and regulations, and the sales tax is collected by the State.

A "Home Rule" municipality may create its own taxing structure and be self-collected. As a result, the licensing and tax structure is different from that of the State. When operating within a "Home Rule" municipality, the vendor should contact that Town or City with questions regarding its requirements.

Sales Tax Tables

To make a custom sales tax rate table for sales up to $100, visit the Department of Revenue's Revenue Online; under Additional Services select "View Sales Rates and Taxes" and then select "View Sales Tax Rate Charts." 

 

 

FAQs

  1. By state statute, any additional sales tax collect needs to be refunded to the purchaser, or if unable, 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.

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