TAX NEWS - DECEMber 2009

Colorado sales tax: January 1, 2010 Sales Tax Rate Changes

See Colorado Sales tax rates below....





















STATE COLLECTED


City Tax

                                                                               TAX RATE            EXEMPT*           USE TAX         SERVICE FEE
Fountain (Sales tax increase from 3%)                           3.75%               A-B-C-K              Y-Z 2%                  0
Mountain View (New use tax Z on building materials)         4%                   None                 Y-Z 3%             3 1/3%
Nederland  (Service fee reduced from 3 1/3%)                3.75%                None                 Y-Z 3%                 0
Platteville (Sales tax increase from 2%)                            3%                   None                   Z 2%               3 1/3%



County Sales Tax

                                                                                           TAX RATE             EXEMPT*           USE TAX           SERVICE FEE
Huerfano County (Sales tax increase from 1%)                             2%                     None                 None                   3 1/3%
Larimer County (Service fee reduced from 3 1/3%)                      .8%                A-B-C-D-E             Y-Z .8%                    0
                                                                                                                      F-G-H-K
Logan County (New exemption M for school related sales)             1%                      E-M                  Y-Z 1%                    0
Pitkin County (Service fee for Pitkin county and MTS                     3.6%                   None                Y-Z .5%                    0
reduced from 3 1/3%)
Pitkin County in Basalt (Service fee for Pitkin county and               2.6%                   None                 Y-Z .5%                   0
MTS reduced from 3 1/3%)



Special District Tax

                                                                                         TAX RATE              EXEMPT*              USE TAX           SERVICE FEE
RTD/CD/FD (Service fee reduced from 3 1/3% for                       1.2%          A-C-D-E-F-K-L-M      Same as State               0
RTD, CD, and FD individual and/or combined areas
effective October 1, 2009)




SELF COLLECTED

                                                                                                          TAX RATE                  SERVICE FEE             LICENSE FEE
Aspen  (Sales tax reduced from 2.2% effective September 1, 2009)              2.1%                           3.3%                          W
Crested Butte  (Service fee reduced from 3 1/3%)                                        4%                             1.5%                          0
Denver (Service fee reduced from 0.5%, see                                             3.62%
updated DR 1002 for new office address                                                      4%                               0                              W
and telephone number)                                                                            7.25%
Edgewater (License fee increased from $15.00)                                           3.5%                            2%                         50.00
Englewood (Service fee reduced from 0.5%)                                               3.5%                           .25%                        25.00
Fort Collins (Service fee reduced from 1%6)                                                 3%                               0                               0
Glenwood Springs (Service fee reduced from 2%6)                                     3.7%                               0                          $12.50
Louisville (Service fee rate reduced from 3 1/3%6)                                      3.5%                              0                            25.00
Mt. Crested Butte (Sales tax increased from 4%)                                          5%                           3 1/3%                            0
Sterling (Service fee rate reduced from 2 1/3%)                                           3%                               0                                0




OTHER FEES

Environmental Response Surcharge

*A = Food for home consumption
*B = Machinery and machine tools (as defined on form DR 1191)
*C = Gas, electricity, etc., for residential use
*D = Occasional sales by charitable organizations
*E = Farm equipment
*F = Pesticides
*G = Food sold through vending machines
*H = Low-emitting vehicles
*I = Exempts telephone and telegraph service (LID only)
*J = Exempts gas and electricity for electricity for residential and commercial use (LID only)
*K = Renewable energy components (effective 7/1/08 but retroactive to 7/1/06)
*L = Beetle wood products (effective 7/1/08)
*M = School related sales (effective 9/1/08)
*W = Contact the city directly
*Y = Motor vehicles
*Z = Building material
*3 = Sales tax on food and liquor for immediate consumption
*4 = Food for home consumption
*5 = Automobile rentals for less than 30 days
*6 = Cap at a certain amount
*7 = Sales tax rate is reduced if purchases are made from certain areas subject to a Public Improvement Fee (PIF) and/or Retail Sales Fee
*8 = Use tax rate is allocated as Mass Transit Tax (MTS) only