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Issue Briefs

Local Government Sales and Use Taxes (17-26)

Subjects
Fiscal Policy & Taxes
Local Government
Published
07/21/2017

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local government sales and use taxes are assessed and administered.

Email addresses for the Colorado legislature are changing from the @state.co.us domain to the @coleg.gov domain on December 1, 2022. Details