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Sales and Use Tax
Sales Tax Information
Sales Tax

Please be advised that Sales Tax in El Paso County wil increase to the new rate of 1.23% as of January 1, 2013.

Resolution No. 12-309 authorized a ballot question to increase the El Paso County Sales tax rate by twenty-three one hundreths of one cent ($.0023) for the elections held on November 6, 2012 and was approved by the voters.  The sales tax increase has a sunset date of January 1, 2021 (8 years).  The .23% is to be used for Public Safety Critical Needs as explained in Resolution No. 12-309.

By resolution, the Board of County Commissioners imposed a sales tax of one percent (1 %) of the gross receipts upon the sale of tangible personal property at retail and the furnishing of certain services as provided in section 29-2-105 (1) (d), CRS, upon all taxable transactions in the County

The tangible personal property and services taxable pursuant to this Resolution shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, CRS, and are subject to the same exemptions as those specified in Section 39-26-114, CRS (expressly including certain exemptions as provided herein )

Adoption of State Rules and Regulations. The imposition of the tax on the sale at retail of tangible personal property and the furnishing of certain services subject to this tax are in accordance with schedules set forth in the rules and regulations of the Colorado Department of Revenue, and in accordance with any regulations which may be enacted by separate resolution of the Board of County Commissioners.

Delivery Charges Included. The gross receipts from sales include delivery charges, when such charges are subject to the sales and use tax of the State of Colorado imposed by Article 26 of Title 39, CRS, regardless of the place to which delivery is made.

Exemptions. Exempt from County sales taxation are all of the tangible personal property and services which are exempt under Section 39-26-114, CRS, expressly including the exemption for sales of food, sales and purchases of electricity, coal, wood, gas (including natural, manufactured, and liquefied petroleum gas), fuel oil or coke sold to occupants of residences, and sales and purchases of machinery or machine tools, as specified in Section 39-26-114 (11), CRS.

Nonresident Exemption. All sales of tangible personal property on which a specific ownership tax has been paid or is payable is exempt from the subject sales tax when such sales meet both of the following conditions.

(a) The purchaser is a nonresident of or has his principal place of business outside of the County, and

(b) Such tangible personal property is registered or required to be registered outside the limits of the County under the laws of the State of Colorado.

Exemption for Construction Materials Subject to Use Tax. The value of construction and building materials on which a use tax has previously been collected by the County is exempt from the County sales tax if the materials are delivered by the retailer or his agent to a site within the limits of the County.

Place of Sale. All retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the County or to a common carrier for delivery to a destination outside the limits of the County If a retailer has no permanent place of business in the County, or has more than one place of business, the place or places at which the retail sales are consummated shall be determined by the provisions of Article 26 of Title 39, CRS, and by the rules and regulations promulgated by the Department of Revenue of the State of Colorado.

Sales Tax License. No separate County sales tax license shall be required. Any person engaging in the business of selling tangible personal property at retail or furnishing certain services as herein specified shall annually obtain and hold a state license.

Note:  In 2010 the Vendor Fee has been suspended (0.0%).

Collection, Administration and Enforcement. The collection, administration and enforcement of the sales tax imposed by this Resolution will be performed by the Executive Director of the Department of Revenue of the State of Colorado in the same manner as the collection, administration and enforcement of the Colorado state sales tax.

Definition. The term "construction and building materials" means any tangible personal property which is stored, used or consumed in the County, and which is intended to become part of, attached to, or a component of any building, structure, road or appurtenance in the County.

Sales Tax Rate

For information on local sales/use tax rates, see the publication Sales/Use Tax Rates (DR 1002). This DOR publication is updated each January and July. You may also view sales tax rates at http://www.colorado.gov/cms/forms/dor-tax/dr1002.pdf.

Use one of the following links to help determine the Sales Tax Rate for a specific location

1. Group 1 Software Colorado Sales Tax Rate Locator

Go to this website and click Colorado Tax Rate Lookup

You will be prompted to register as a new user. Once registered, you will receive an email with a link that will take you to the login page.  Once logged in, you can enter the address you wish to look up.

2. If you would like a letter from El Paso County certifying the Sales Tax rate for  your location, send an email that includes:

Name:
Address:
City State, Zip:

To: brianolson@elpasoco.com 

Sales Tax Questions, Classes, and Forms

Please contact the Colorado Department of Revenue for questions regarding Sales Tax (Frequently Asked Question or FYI's, Forms, Tax Classes, Refunds, Locations, and Tax Calendar).

 Contact information