Colorado Sales Tax Guide: Rate, Rules & Filing
The Colorado state sales tax rate is 2.9%; combined rates with local taxes range from 2.9% to 11.2%, most commonly 9.15% (as of September 2026).
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What is the sales tax rate in Colorado?
The Colorado state sales tax rate is 2.9%; combined rates with local taxes range from 2.9% to 11.2%, most commonly 9.15% (as of September 2026).
- State rate
- 2.9%
- Most common
- 9.15%
- Combined rates
- 2.9%–11.2%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Colorado DOR — Sales 4.
Do I need a Colorado sales tax permit?
You need one once you have nexus in Colorado, from a physical presence or from sales. Colorado economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. Nexus and registration rules
When is Colorado sales tax due?
For state-collected jurisdictions, Colorado returns are due the 20th of the month following the reporting period and are filed in Revenue Online; the Sales & Use Tax System (SUTS) portal can also file state and participating home-rule returns in one place. Home-rule cities set their own deadlines and require separate returns, which is the biggest compliance burden in the state. Filing frequency and deadlines
Key Takeaways
Colorado's state sales tax rate is 2.9%, one of the lowest in the country, but roughly 70 home-rule cities administer their own tax, so combined rates and rules vary sharply by address [1]. You have economic nexus once sales into Colorado exceed $100,000 in the current or prior calendar year, with no transaction-count trigger [2]. SaaS is not taxed at the state level today, though home-rule cities such as Denver tax it, and digital goods are taxable statewide; food for home consumption is exempt from the state rate [3][5][1]. A Notice of Deficiency must be protested within 30 days [7].
What is taxable in Colorado?
SaaS
Partial
Clothing
Taxable
Groceries
Partial
Digital Goods
Taxable
What are the sales tax rates in Colorado?
Colorado's state sales tax rate is 2.9% — the lowest state rate in the US — but county, city, and special-district taxes push combined rates above 9%. Denver's combined rate is about 9.15%. Roughly 70 home-rule cities administer their own sales tax and require separate registration and filing on top of the state.
Component | Rate | Scope |
|---|---|---|
State | 2.90% | Statewide |
Local + district | up to ~8.3% | Varies by location |
Combined | 2.90%–11.20% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
Scheduled change:
Software (including SaaS, cloud platforms, and downloaded apps) becomes taxable statewide on January 1, 2027 under HB 26-1223.
What are the sales tax rates by county in Colorado?
The combined rate is the 2.9% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 64 counties with a local tax
| Adams CountyAurora sales tax rate | 0.75% | 3.75%–9.75% | 8.5% | 9 |
|---|---|---|---|---|
| Alamosa County | 3% | 5.9%–8.4% | 8.4% | 2 |
| Arapahoe CountyAurora sales tax rate | 0.25% | 3.9%–9.15% | 8% | 6 |
| Archuleta County | 4% | 6.9%–7.9% | 6.9% | 1 |
| Baca County | 0% | 2.9%–5.9% | 2.9% | 2 |
| Bent County | 1% | 3.9%–7.9% | 3.9% | 2 |
| Boulder County | 1.335% | 5.335%–9.585% | 9.195% | 8 |
| Broomfield County | 0% | 7.15%–9% | 7.15% | 1 |
| Chaffee County | 2.75% | 5.65%–8.65% | 5.65% | 3 |
| Cheyenne County | 0% | 2.9%–4.9% | 2.9% | 2 |
| Clear Creek County | 2.65% | 5.55%–10.55% | 10.55% | 4 |
| Conejos County | 2% | 4.9%–8.9% | 4.9% | 4 |
| Costilla County | 2% | 4.9%–8.9% | 4.9% | 3 |
| Crowley County | 2% | 4.9%–6.9% | 4.9% | 1 |
| Custer County | 2% | 5.4%–7.9% | 5.4% | 1 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Colorado?
Colorado economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately. State-collected jurisdictions are handled through the Department of Revenue, but home-rule cities require separate registration and returns.
What is the marketplace facilitator law in Colorado?
Colorado's marketplace-facilitator collection requirement took effect October 1, 2019, under HB 19-1240. A marketplace facilitator must collect and remit all applicable Colorado state and state-administered local sales taxes on sales made in Colorado through its marketplace, taking on the rights, obligations, and liabilities of a retailer for those facilitated sales; a facilitator with no physical presence in Colorado is exempt only while its combined direct and facilitated Colorado sales stay under $100,000 in both the current and previous calendar year, the same threshold Colorado uses for its general remote-seller economic nexus. A marketplace seller is not required to collect state sales tax on sales made through a facilitator, and can document that relief with Form DR 1290 (Certification of Registered Marketplace Facilitator) or an explicit contract provision, though it remains responsible for tax on sales made through its own website or store.[10]
What are the sales tax filing frequencies and deadlines in Colorado?
For state-collected jurisdictions, Colorado returns are due the 20th of the month following the reporting period and are filed in Revenue Online; the Sales & Use Tax System (SUTS) portal can also file state and participating home-rule returns in one place. Home-rule cities set their own deadlines and require separate returns, which is the biggest compliance burden in the state. For the portal, return, and step-by-step, see our guide to filing Colorado sales tax online.
What is exempt from sales tax in Colorado?
Colorado exempts groceries and prescription drugs at the state level, though home-rule cities may tax groceries. SaaS is not taxable at the state level, but some home-rule cities — including Denver — tax software and SaaS, so check each city where you have nexus.
How do resale and exemption certificates work in Colorado?
Colorado retailers buying for resale use their state sales tax license number as a resale certificate, or the Colorado exemption certificate (DR 0563) or a multistate certificate [6]. The buyer gives it to the seller at purchase rather than filing it with the state, and the underlying sales tax license must be renewed each two-year cycle to stay valid [6].
For the official form, multistate certificate rules and expiry, see the Colorado resale certificate guide.
What are the sales tax penalties in Colorado?
Late filing or payment carries a penalty of the greater of $15 or 10% of the tax due, plus an additional 0.5% per month and interest from the due date. Our Colorado filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Colorado?
A taxpayer must file a written protest of a Notice of Deficiency or a rejected refund within 30 days of the notice's mailing date, a deadline the Department cannot extend [7]. Protests go first to the Tax Conferee Section for an informal conference, then to a formal hearing, with further appeal to district court [7].
Sources
[2] Colorado DOR — Out-of-State Businesses (economic nexus, home-rule)
[3] Colorado DOR — Computer Software (SaaS not taxed at state level)
[4] Colorado General Assembly — HB 26-1223 (software taxable from Jan 1, 2027)
[8] Colorado Legislative Council Staff — HB 26-1223 fiscal note (May 6, 2026)
[10] Colorado Department of Revenue — Sales Tax Responsibilities of Marketplace Facilitators
Verified July 2026 against Colorado Department of Revenue published guidance.
More Colorado sales tax topics
Guides and tools for specific Colorado sales tax questions.
- Colorado sales tax calculator
- Colorado resale certificate
- How to file Colorado sales tax
- Colorado sales tax due dates
- Colorado sales tax on clothing
- Colorado SaaS sales tax
- Colorado late filing penalties compared with other states
- Colorado sales tax notices explained
Colorado city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
Related Reading
US Sales Tax Calculator
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This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).