Sales Tax - Consumer

FAQs

1. When do I need to pay Larimer County sales tax?

   The Larimer County tax of 0.8% is paid by the purchaser for each sale of tangible personal property occurring within Larimer County.

2. Are there any exemptions for collecting the County sales tax?

   Larimer County follows the State of Colorado exemptions with a few exemptions.  Please refer to the Sales Tax Rate page for a list of Larimer County's elected exemptions.

3. Is there sales tax on food items?

   For food items purchased for home consumption, no Larimer County sales tax is collected.

   Ready-made food items for immediate consumption, such as food served at restaurants, convenience stores, catered events, or grocery-prepared deli meals, are taxable. Please refer to the Sales Tax FYI Publications - Sales 4 for more details.

4. Is there sales tax on delivery of items?

   When the delivery cost is separated on the invoice AND delivery was optional, delivery is non-taxable.

   When the delivery cost is not separated on the invoice, is included in the overall costs, or is necessary to receive the product or item, delivery is taxable.

5. I believe that I overpaid my county sales tax. How do I request a refund?

   All Larimer County sales tax requests for refunds are processed through the Colorado Department of Revenue. Complete the DR0137, Claim for Refund, or Claim for Refund of Tax Paid to Vendors (DR0137B). The form and all backup documentation should be sent to:

    

   Sales/Use Tax Accounting Section

   Colorado Department of Revenue

   PO Box 17087

   Denver, CO 80217

6. I need proof that my delivery address is not in any city limits.

   You can use the Colorado Department of Revenue's Sales and Use Tax Simplification (SUTS) Lookup Tool to show what tax rate should be charged for delivery at a specific address.  The system lets you print a .pdf sheet to forward the information to any vendor.

7. How do I prove that our organization is exempt from County sales tax?

   Larimer County does not issue tax-exempt certificates.  We use the Colorado State exemption certificate.   Present a copy of the exemption certificate at the time of purchase on items for the organization's use.