Colorado local sales tax comes in two kinds. The Colorado Department of Revenue collects sales tax for many cities, counties, and special districts along with the state’s own tax, and these are called state-collected. Home-rule cities that run their own local sales and use taxes are called self-collected, and you have to go to those cities directly for their rules. Knowing which kind applies to a sale is the first step in getting Colorado sales tax right.
Quick answer
| Question | Answer |
|---|---|
| What is a home-rule city for sales tax? | A Colorado city that collects its own local sales and use tax instead of the state collecting it for the city |
| How many are on the state’s list? | 65 cities, in the Department of Revenue’s DR 1002 for July 2026 (the list updates every January 1 and July 1) |
| Does the state collect the city tax? | No. The state collects only the 2.9% state rate (plus the state-collected local taxes) |
| Where do you file the city tax? | With the city directly, or on the single Sales and Use Tax System (SUTS) return if the city participates |
| How do you know the right rate? | Look up the exact address in Revenue Online; DR 1002 shows rates and exceptions |
What is a state-collected jurisdiction?
The Department of Revenue collects sales tax on behalf of several cities, counties, and special districts. These are state-collected. All Colorado counties that impose a sales tax are state-collected, with two exceptions: Denver County and Broomfield County.
For state-collected city and county taxes, the state says they are administered in the same way as state sales tax. If a sale is subject to state sales tax, it is also subject to state-collected local sales tax. Exceptions to that guideline, along with the local rates, are listed in the Department of Revenue’s Sales/Use Tax Rates publication, DR 1002.
What is a self-collected home-rule city?
A city that has adopted a “home-rule” charter and has chosen to administer its own local sales and use taxes is self-collected. According to the Department of Revenue:
- Self-collected cities have the right to set their own rules on which goods and services their local sales and use taxes apply to.
- Those cities may have different guidelines from the state.
- They must be contacted directly for their rules.
In practice, this means the state’s guidance does not tell you everything about a sale delivered to or made in a self-collecting city. Check that city’s own requirements.
The 65 home-rule cities that collect their own tax
This is the Department of Revenue’s list of home-rule cities for which the state does not collect local sales tax, from the July 2026 edition of DR 1002. “City rate” is the first city sales tax rate the list shows. “State 2.9% + city” adds the 2.9% state rate to it. It does not include regional districts that are state-collected at some addresses (the Denver-area RTD and Cultural Facilities districts, for example), special rates for food, rentals or other categories, or special improvement areas, so use Revenue Online and the city for the exact rate at an address.
| City | County | City rate | State 2.9% + city | SUTS participant |
|---|---|---|---|---|
| Arvada | Adams, Jefferson | 3.46% | 6.36% | Yes |
| Aurora | Adams, Arapahoe, Douglas | 3.75% | 6.65% | Yes |
| Avon | Eagle | 4% | 6.9% | Yes |
| Black Hawk | Gilpin | 6% | 8.9% | Yes |
| Boulder | Boulder | 3.86% | 6.76% | Yes |
| Breckenridge | Summit | 2.5% | 5.4% | Yes |
| Brighton | Adams, Weld | 3.75% | 6.65% | Yes |
| Broomfield | Broomfield | 4.15% | 7.05% | Not listed |
| Castle Pines | Douglas | 3.75% | 6.65% | Yes |
| Castle Rock | Douglas | 4.2% | 7.1% | Yes |
| Centennial | Arapahoe | 2.5% | 5.4% | Yes |
| Central City | Gilpin | 6% | 8.9% | Yes |
| Cherry Hills Village | Arapahoe | 3.5% | 6.4% | Yes |
| Colorado Springs | El Paso | 3.07% | 5.97% | Yes |
| Commerce City | Adams | 4.5% | 7.4% | Yes |
| Cortez | Montezuma | 3.85% | 6.75% | Yes |
| Craig | Moffat | 4% | 6.9% | Yes |
| Crested Butte | Gunnison | 4.5% | 7.4% | Yes |
| Dacono | Weld | 3% | 5.9% | Yes |
| Delta | Delta | 3% | 5.9% | Not listed |
| Denver | Denver | 5.15% | 8.05% | Not listed |
| Durango | La Plata | 3.5% | 6.4% | Not listed |
| Englewood | Arapahoe | 3.8% | 6.7% | Yes |
| Evans | Weld | 4.5% | 7.4% | Yes |
| Federal Heights | Adams | 4% | 6.9% | Yes |
| Fort Collins | Larimer | 4.35% | 7.25% | Yes |
| Frisco | Summit | 2% | 4.9% | Yes |
| Glendale | Arapahoe | 3.75% | 6.65% | Yes |
| Glenwood Springs | Garfield | 4.2% | 7.1% | Yes |
| Golden | Jefferson | 3% | 5.9% | Yes |
| Grand Junction | Mesa | 3.39% | 6.29% | Yes |
| Greeley | Weld | 3.46% | 6.36% | Yes |
| Greenwood Village | Arapahoe | 3% | 5.9% | Yes |
| Gypsum | Eagle | 3% | 5.9% | Yes |
| Lafayette | Boulder | 3.87% | 6.77% | Yes |
| Lakewood | Jefferson | 3% | 5.9% | Yes |
| Lamar | Prowers | 3% | 5.9% | Yes |
| Littleton | Arapahoe, Douglas, Jefferson | 3.75% | 6.65% | Yes |
| Lone Tree | Douglas | 2.5% | 5.4% | Yes |
| Longmont | Boulder, Weld | 3.53% | 6.43% | Yes |
| Louisville | Boulder | 3.775% | 6.675% | Yes |
| Loveland | Larimer | 3% | 5.9% | Yes |
| Montrose | Montrose | 3.88% | 6.78% | Yes |
| Monument | El Paso | 3.5% | 6.4% | Yes |
| Mountain Village | San Miguel | 4.5% | 7.4% | Yes |
| Mt. Crested Butte | Gunnison | 5% | 7.9% | Yes |
| Northglenn | Adams, Weld | 4% | 6.9% | Yes |
| Parker | Douglas | 3% | 5.9% | Yes |
| Pueblo | Pueblo | 3.7% | 6.6% | Yes |
| Ridgway | Ouray | 3.6% | 6.5% | Yes |
| Rifle | Garfield | 4.25% | 7.15% | Yes |
| Sheridan | Arapahoe | 3.5% | 6.4% | Yes |
| Silverthorne | Summit | 2% | 4.9% | Yes |
| Snowmass Village | Pitkin | 3.5% | 6.4% | Yes |
| Steamboat Springs | Routt | 4.5% | 7.4% | Yes |
| Sterling | Logan | 3% | 5.9% | Yes |
| Telluride | San Miguel | 2% | 4.9% | Not listed |
| Thornton | Adams | 3.75% | 6.65% | Yes |
| Timnath | Larimer | 4.25% | 7.15% | Yes |
| Vail | Eagle | 4.5% | 7.4% | Yes |
| Westminster | Adams, Jefferson | 4.25% | 7.15% | Yes |
| Wheat Ridge | Jefferson | 3.5% | 6.4% | Yes |
| Windsor | Larimer, Weld | 3.65% | 6.55% | Yes |
| Winter Park | Grand | 7% | 9.9% | Yes |
| Woodland Park | Teller | 3% | 5.9% | Yes |
“Yes” in the SUTS column means the Department of Revenue’s list marks the city with the SUTS asterisk. “Not listed” means it was not marked on the list, so ask the city before assuming. The cities’ mailing addresses and phone numbers are in DR 1002 itself.
Worked example: a Denver business with $10,000 of taxable sales in a month
| Tax | Rate | Amount | Where it goes |
|---|---|---|---|
| Colorado state sales tax | 2.9% | $290.00 | Colorado Department of Revenue |
| Denver city sales tax | 5.15% | $515.00 | City and County of Denver |
| Subtotal | 8.05% | $805.00 |
Regional district taxes that apply at the address add to this and are state-collected, so the total at a Denver address is higher than 8.05%. Denver is not marked as a SUTS participant on the list, so a Denver business registers and files with Denver separately in addition to the state. Denver County and Broomfield County are the two counties where the state does not collect the local tax.
What is SUTS and how does it change filing?
In the Department of Revenue’s words, the Sales and Use Tax System “allows businesses to submit a single consolidated return and payment to both the state of Colorado for state-collected sales taxes and, to local participating home-rule self-collecting cities for city-collected sales and use taxes.” Taxes for self-collecting cities that do not participate in SUTS “must be remitted directly to home-rule, self-collecting tax jurisdictions.”
The state says filing frequency is monthly, quarterly or annual depending on how much sales tax you collect. City-level frequency is not on the list, so ask each city.
How do you check which applies to a sale?
The Department of Revenue points sellers to three tools:
- Revenue Online. View current sales tax rates by city or county, look up the rates for your specific business locations, and search local rates by address.
- DR 1002, the Sales/Use Tax Rates publication. It lists local sales tax rates and the exceptions, and it contains the list of home-rule cities with their contact information. The Department updates it on January 1 and July 1 every year, so make sure you are using the current edition.
- The Colorado Sales Tax Guide. Part 8 covers local sales tax guidelines.
A simple checklist before you file
- Identify the exact location of the sale or delivery, not just the county.
- Look up that address in Revenue Online to see the rates that apply.
- Check DR 1002 for exceptions and to see whether the location is in a self-collecting home-rule city.
- If it is, contact that city directly for its registration and filing rules.
- Confirm you are using the current DR 1002 (it changes every January 1 and July 1).
- Keep a record of what you checked and when.
Why this trips up Colorado sellers
The state sales tax rate is only part of the picture. Whether a local tax is collected by the state or by the city changes who you deal with, and rules for what is taxable can differ in self-collected cities. If you sell across several Colorado locations, it is easy for one city’s rules to slip through the cracks.
If you want help keeping Colorado sales tax organized, see how RazaPro handles sales tax support and what is different about doing business in Colorado, or book a free consultation.
This article is general information, not tax or legal advice. Confirm requirements with the Colorado Department of Revenue and, for home-rule cities, with the city itself.
City list and rates checked against DR 1002 (July 2026 edition) and the Department of Revenue’s SUTS FAQ: October 3, 2026. Rules text last checked against the Local Government Sales Tax page: September 29, 2026.
Sources
- Colorado Department of Revenue — Local Government Sales Tax
- Colorado Department of Revenue — Sales/Use Tax Rates publication (DR 1002)
- Colorado Department of Revenue — SUTS FAQ
- Colorado Department of Revenue — How to Look Up Sales & Use Tax Rates
- Colorado Department of Revenue — Colorado Sales Tax Guide