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Sales & Use Tax Information

Applications for sales tax licenses and other correspondence can be mailed to:

Larimer County Finance
Sales Tax Administrator
2555 Midpoint Dr., Suite B
Fort Collins, CO 80525

Questions can be directed to the Sales Tax Office:

(970) 498-5930
Fax: (970) 498-5942
Send E-mail

Frequently Asked Questions

Sales Tax

There are four County sales taxes in effect currently:
  1. Open Space - .25% that has been in effect since 1/1/96. It will remain in effect through 12/31/2018.
  2. New Court House - .20% that has been in effect since 1/1/98. It will remain in effect until buildings are paid for, but not to exceed 15 years.
  3. Jail Expansion - .20% that has been in effect since 1/1/98. It will remain in effect until expansion is paid for. Then it will drop to .15% for operation and maintenance costs. This tax will not exceed 17 years in total.
  4. Fairgrounds - .15% approved November 1999 to be effective from January 1, 2000 until December 31, 2020.

All businesses located within Larimer County shall collect the .80% sales tax on all applicable products and some services as provided in Article 2, Title 29, Colorado Revised Statutes, as amended.

In addition to County (.80%) and State (2.9%) sales tax, Cities in Larimer County may also collect tax. Licenses may be required for each city. Please check with each city separately.

Current sales tax for each city

Sales Tax Tables:

Licenses: New businesses can apply for a Larimer County Sales Tax License by picking up an application at various governmental offices (such as: Larimer County Courthouse, Sales Tax Office, City of Fort Collins, Sales Tax Office, and Colorado Department of Revenue Tax Office in Fort Collins). Or, you may download (or fill out) the form. There is no charge for the Larimer County license.

If you haven't applied with the State you can download Form CR0100: Colorado Business Registration.

For reporting of sales tax collected, use the Colorado Department of Revenue form DR100 to report Larimer County Tax collected. These forms are sent to you from the State. See example on how to fill out form.

Special Events

For the State of Colorado and Larimer County, you must have a Colorado State Sales Tax License or Colorado State Special Event License. If you already have a Colorado State Sales Tax License, please verify that Larimer County in written on it. If "Larimer County" is written in the left-hand corner you are ready to do business at the show.

If another county is listed, you will need a second location license. The State of Colorado Department of Revenue requires each location to have it's own sales tax license because the number is tied to the taxing jurisdiction were the money will be sent.

If you don't already have a Colorado State Sales Tax License, and this event is the only business you plan on doing in Colorado, you will need to fill out the State's Special Event License Application. This application meets both the State and County requirements for special events; no special event license is needed for Larimer County. A copy of the license application can be printed off the State's web site. If you are applying for the license with less than a month before the event, it is suggested that you go to a Department of Revenue office to submit your application. They will give you a temporary license at that time.

There is a Department of Revenue office in Fort Collins at 1121 W. Prospect Road, Bldg. D (at the corner of Prospect and Shields). You can go into the office a day or two before the show and they can give a number right a way. To get office hours for the DOR Fort Collins' office, please call (970) 494-9805.

If the special event is held within a city's limits, please call the city to see what their requirements are. Cities within Larimer County with sales tax are listed above.

Use Tax

There is a County use tax on (1) motor vehicles and on (2) building materials. The use tax rate and effective dates are the same as the sales tax rates and dates. You either pay a use tax OR a sales tax, but not both for an item that you purchase.

Motor vehicle use tax will be collected at the time of registration of the vehicle.

For most building material use tax, a deposit of use tax will be collected at the issuance of the building permit. Then after the project is complete, a Project Cost Reports is required to determine if a refund or additional taxes are due. Occasionally building material use tax is due but a building permit was not issued, in this case a Miscellaneous Building Material Use Tax Return must be submitted to the Larimer County Sales Tax Administrator.

To help new contractors/owners, Larimer County offers a Use Tax/Project Cost Report seminar. This will explain the background of the PCR, help you plan for the PCR at the end of your project and offer some suggestions on how to keep organized and to save you money throughout the project. The dates for the seminar are:

Monday, February 11th 2:00-3:00 pm
Friday, March 28th 2:00-3:00 pm
Monday, May 5th 2:00-3:00 pm
Friday, June 27th 2:00-3:00 pm
Friday, August 1st 2:00-3:00 pm
Monday, September 8th 2:00-3:00 pm
Friday, December 5th 2:00-3:00 pm

All seminars are held at the Financial Services Division conference rooms at 2555 Midpoint Drive, Suite B in Fort Collins. Please call (970) 498-5930 to register.

Contractor Instructions for Project Cost Report
Project Cost Report
Miscellaneous Building Material Use Tax Return

FAQ's (Frequently Asked Questions):

These FAQs pertain to Larimer County sales tax only. If you have questions regarding sales tax in a "home-ruled" city, such as City of Fort Collins, City of Loveland, or Town of Windsor, please contact the city/town directly. Contact numbers are listed above.

Q Does my company need a sales tax license?

A If the state requires a business sales tax license, than a Larimer County license is also required.

Q I'm a vendor located in Greeley (or Boulder, etc.) and deliver to locations in Larimer County. Do I need a County license or collect County tax?

A No, for most items. Tax on building and construction material items are paid up front at time of building permit, so vendor would not need a license for the County or collect County tax on those items.

Q I'm a vendor located in Larimer County. I deliver some materials directly to a location outside of Larimer County. Do I charge Larimer County tax?

A No. Not on deliveries outside the County limits.

Q I'm a vendor in Larimer County that sells construction and building materials. A contractor comes to my store to pick up materials for a project that he/she has a building permit for in another county (i.e. Weld). Do I charge Larimer County sales tax?

A Yes, if the contractor is in your store and has no proof of having paid any other counties' use tax on a building permit.

Q I bought a new business and they had a sales tax license. Can I keep the same license or do I have to apply for a new one?

A You must apply for a new license.

Q Can I get my mailing or location address changed over the phone?

A Yes, please supply:

  1. Larimer County license number or State license number
  2. your name and phone number
  3. Name of business
  4. New address for mailing and/or location address (please state which address is which)

Q I need a letter stating I'm not in the City limits.

A Contact the Assessor's office at 498-7050 for a print out of their taxing district.

Q How do I prove that I am exempt from County sales tax?

A If you are state exempt because you are a government or charitable organization and the items you want to purchase are for the organization's own use, then you can use the state exemption number. If you are a contractor, building for an exempt organization, you would use the state exemption for that particular project.

Q When to charge and when not to charge Larimer County tax?

A As a general rule, we follow State statutes. For more detailed information contact the Colorado Department of Revenue in Fort Collins at 970-494-9805. Some examples:

  • Food for home consumption (i.e. grocery store shelf items) are non-taxable for State & County; but prepared foods (i.e. restaurants, grocery prepared deli items or salads) are taxable.
  • Labor is non taxable but needs to be broken down separately on an invoice (i.e. parts = $$; labor = $$). If combined, then all is taxable.
  • There are special exemptions for manufacturers.
  • If a buyer shows you a resale license and the materials you are selling them will be resold in their store, then do not charge them State or County tax.

Q What sales tax should I charge when I deliver items to customers?

A When you sell an item to a customer, the tax to be collected from the customer depends on where the customer takes possession of the item. If the customer purchases the item and leaves the business/store with the item, the tax rate where the store is located is the rate that should be charged. But, if the customer purchases the item and wants it mailed or delivered to their residence or some other location, the sales taxes due are those that the point of sales and the destination have in common.

For example, a business is in Loveland. The customer purchases an item but wants the item delivered to Wellington. The business doesn't have a location in Wellington. So the business would charge the sales taxes that are common to both Loveland and Wellington - in this case, these are state and county sales tax. No city tax would be collected.

Q I believe that I overpaid my sales/use tax. How do I request a refund?

A Please fill out the claim for refund form and mail it to the Sales Tax Administrator. Be sure to include invoices, copies of receipts, or any other forms of proof of sales/use tax payments to support your claim.