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1667 Cole Boulevard, Suite 400
Golden, CO 80401
p 303.202.2965 • f 303.202.2967
Sales/Use Tax
Retail Sales Tax
Businesses selling tangible personal property at retail in Colorado are required to collect and remit sales and use tax. Effective January 1, 2001, the state sales tax rate was reduced from 3 percent to 2.9 percent. Certain jurisdictions are allowed to add up to 4 percent additional local sales tax by public referendum. In addition, there is a 1.0 percent Regional Transportation District (RTD) sales tax and a 0.1 percent Cultural Facilities District (CD) tax added in most areas of the metro region. Combined state and local sales tax rates in the metropolitan Denver area range from 3.7 percent to 8.15 percent.

Use Tax
Use tax is imposed on the storage, use or consumption in Colorado of tangible personal property upon which a sales tax has not been paid. Use tax does not apply to property purchased for resale within the regular course of business.

The storage, use, or consumption of machinery or machine tools for manufacturing which are exempt from the sales tax is also exempt for the use tax.

Sales and Use Tax Exemptions
Sales to manufacturing or processing plants or ingredients used in final products including industrial power and fuel are exempt from the state sales and use tax. All purchases of machinery or machine tools for manufacturing are currently exempt from sales and use taxes.

Other retail sales tax exemptions include: biotechnology equipment for research and development, certain farm commodities, motor fuels, cigarettes, newspapers, groceries, sales to governmental units, sales to new or used trucks or trailers for use outside Colorado, sales of cars to non-residents for use outside Colorado, drugs by prescription, insulin and injecting devices, eyeglasses, prosthetic and therapeutic devices, wheelchairs and hospital beds, electricity and fuel for residential use, and electric powered motor vehicles.

Regional RTD/CD Tax
The Regional Transportation District (RTD) levies a sales/use tax of 1.0 percent. The RTD includes the counties of Denver, Boulder, Jefferson, Adams (west of Box Elder Creek), Arapahoe (roughly, one mile east of Gun Club Road and south of Quincy including Arapahoe Park), and Douglas (northeast portion plus Highlands Ranch).

A sales/use tax of 0.1 percent applies to all sales that are subject to the RTD tax for the Scientific and Cultural Facilities District.

The RTD/CD tax is imposed on all transactions that are subject to state sales and use tax. Exception: RTD/CD tax is imposed upon machinery and machine tools even when those items are exempt from state sales tax.

Local
All Colorado cities that have enacted a "home rule" charter, and which have elected to administer their own local sales and use taxes, are referred to as "self collected" or " self administered." Self-administered jurisdictions have the right to establish their own regulations regarding those goods and services upon which to impose their local sales and use taxes, and must be contacted directly for that information.

Sales taxes collected by Home Rule Cities within Jefferson County
 
State
Local
County/Open Space
RTD/CD
Total
Arvada
2.9
3.46%
0.5
1.1
7.96%
Edgewater
2.9
3.5%
0.5
1.1
8.0%
Golden
2.9
3.0%
0.5
1.1
7.5%
Lakeside
2.9
2.1%
0.5
1.1
6.6%
Lakewood
2.9
3.0%
0.5
1.1
7.5%
Morrison
2.9
3.75%
0.5
1.1
8.25%
Mountain View
2.9
4.0%
0.5
1.1
8.5%
Superior
2.9
3.46%
0.5
1.1
7.96%
Westminster
2.9
3.85%
0.5
1.1
8.35%
Wheat Ridge
2.9
3.0%
0.5
1.1
7.5%
Unincorporated
2.9
N/A
0.5
1.1
4.5%

Other Sales Taxes Collected
Jefferson County (Open Space) 0.5 percent

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