The Colorado Department of Revenue's "Sales and Use Tax Simplification (SUTS) Lookup Tool" is available to lookup municipality and delivery address sale tax rates.

The sales and use tax rate is 0.8% and dedicated to the following programs:

  • Open Space - .25%
  • Jail Operations - .15%
  • Fairgrounds (The Ranch) - .15%
  • Behavioral Health - .25%

The Department of Revenue will update both the DR0100 “Retail Sales Tax Return” paper form and the sales tax return on Revenue Online to reflect the new county rate.

Larimer County’s service fee (vendor fee) will remain the same at 2.22%.

Larimer County Sales and Use Tax Exemptions

A.  Food for home consumption
B.  Machinery and machine tools
C.  Gas, electricity, etc. for residential use
D.  Occasional sales by charitable organizations
E.  Farm equipment
G.  Goods sold through vending machines
H.  Low-emitting vehicles (over 10,000 lbs.)
K.  Renewable energy components

The Larimer County Sales and Use Tax Administration is responsible for administrating and monitoring the countywide sales and use taxes, which include:

  • Issuing county sales tax licenses
  • Responding to inquiries by citizens and vendors
  • Processing, reviewing, and auditing project cost reports for building use tax
  • Working with municipalities located within Larimer County and the Colorado Department of Revenue

Hot Topics

Food Truck/Mobile Vendor Sales Tax Information

Larimer County Sales Tax and Larimer County Health and Environment are partnering to ensure food truck/mobile vendors are complying with all State of Colorado and Larimer County requirements and regulations.

In order to renew their Mobile Food Establishment License for 2020, food truck/mobile vendors must be in good standing with both Larimer County Sales Tax and Larimer County Health and Environment. A business in “good standing” has a current Colorado Department of Revenue sales tax license and is current in remitting returns and sales tax, and also has submitted a completed Plan Review Packet to Larimer County Health and Environment and passed their inspection

A Sales Tax Affidavit signed by Larimer County Sales Tax must be submitted with the final Mobile Food Establishment Plan Review Packet.  Food truck/mobile vendors already in good standing with Larimer County Sales Tax will be mailed a signed pre-approved Sales Tax Affidavit in a separate mailing to meet this filing requirement.

Food truck/mobile vendors currently not in good standing with Larimer County Sales Tax can rectify this one of two ways:

  • Login to your Colorado Department of Revenue Online account to file delinquent returns and pay any sales tax due. Be sure to print copies of the returns and payment verification that show the account is current.


  • Visit the Colorado Department of Revenue at 3030 S. College Ave., Fort Collins to file delinquent returns and pay any sales tax owed. The Department of Revenue will provide a receipt showing the account is current.

Food truck/mobile vendors who have an “Agreement to Pay” in place with the Colorado Department of Revenue must have a copy of that agreement present when requesting the Affidavit be signed by Larimer County Sales Tax.

Once a vendor becomes current, they must bring proof of good standing to Larimer County Sales Tax during their specified mobile inspection appointment or to Larimer County Administrative Services Building, 200 West Oak St., Fort Collins, CO, 4th Floor, Suite 4000. Larimer County Sales Tax will then sign the Sales Tax Affidavit.

Need more information? Visit or call [970] 498-5930

New Sales & Use Tax Rules

The Colorado Department of Revenue has adopted a new sales tax rule that goes in effect on December 1, 2018.  The new rule states that sales tax must be collected and remitted based on the jurisdiction’s tax rate at the point of delivery for the taxable good when taxable goods are delivered to a Colorado address outside the retailer’s jurisdiction.  Please refer to the Colorado Department of Revenue’s website for more information.

Taxability of short-term lodging rentals

The rental of a short-term lodging unit (less than 30 days) is subject to sales tax and the owners must collect and remit sales tax. This includes hotels, motels, bed-and-breakfast inns, and peer-to-peer websites such as and

Individuals or businesses engaged in the rentals of short-term lodging units are required to obtain a sales tax license from Larimer County, the Colorado Department of Revenue, and, if applicable, city or town jurisdiction.

Please see the Colorado Department of Revenue FYI Sales 11: Sales Tax Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, and Time-Shares for more information.

Requesting Sales Tax Information on Marijuana

In accordance with the confidentiality agreement with the Colorado Department of Revenue, Larimer County is unable to give industry information on a category with less than three vendors or information on an industry where vendors' information can be easily calculated. So, to preserve the confidentiality of taxpayer information, Larimer County will only release marijuana sales tax information based on the whole industry.

Larimer County will not be providing any sales tax breakdowns between retail marijuana and medicinal marijuana, and we will not provide breakdowns between Unincorporated Larimer County shops and shops located within any municipality limits.



Contact Us

ADDRESS: 200 W. Oak Street, Suite 4000, Fort Collins, CO 80521
PHONE: (970) 498-5930 | Fax: (970) 498-5942
HOURS: 8:00am - 4:30pm Monday-Friday, (except holidays) 
Email Sales Tax Administration