There are several changes to Colorado State-collected and home-rule jurisdiction local taxes effective January 1, but updates usually occur again in July. For January 1st, there are two new local jurisdiction taxes, some rate increases, one decrease and some extension of expiring taxes.

Colorado differs from many other states in that there are both State-collected or “statutory” towns, cities, counties and special districts as well as 70+ home-rule towns, cities and combined city/counties.

New Taxes for CO State-collected jurisdictions are:
• Johnstown Public Improvement Fee: (in Johnstown Plaza only) Rate: 0.5%;
• Edwards Metropolitan District Rate: 1.0%;
• San Miguel Authority for Regional Transportation (SMART) Rate: 0.25%

New Rates for CO State-collected jurisdictions are:
• Grand Lake: Sales Tax rate increased to 5%. No Use Tax.;
• Grand County: Sales Tax Rate increased to 1.3%. No Use Tax.;
• Summit Multi-Jurisdictional Housing Authority: Sales Tax rate increased to 0.725%. Use Tax 0.125%

New Rates for Home-Rule jurisdictions are:
• Black Hawk Sales Tax Rate increased to 6.%. Use Tax 4%;
• Canon City Sales Tax and Use Tax rates increased to 3%;
• Steamboat Springs Sales Tax and Use Tax rates decreased to 4.5%;
• Wheat Ridge Sales and Use Tax rates increased to 3.5%;

Note: We strongly recommend performing an Address Verification to determine applicable jurisdictions. Mailing addresses and Zip+4 cannot be relied upon to determine the actual jurisdictions involved. There are free State-certified database providers and other resources.

We handle multi-state sales and use tax with a special emphasis on the difficulties of proper compliance in Colorado. Let me know if I can be of any help.