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Sales and Use Tax

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, and
  • working with municipalities located within Larimer County and the Colorado Department of Revenue.

Hot Topics

Reduction of Larimer County Sales Tax - New Rate of 0.60% effective July 1st, 2012

The Larimer County Board of County Commissioners voted to end the portion County sales tax which was used for construction of the county courthouse and other capital projects. With the change, effective July 1, 2012, the Larimer County Sales Tax will be reduced from 0.8% to 0.6%.

  • For purchases prior to July 1st, County sales tax should continue to be collected and remitted at the 0.8% rate.
  • For purchases on or after July 1st, County sales tax should be collected and remitted at the new 0.6% rate.

The Larimer County sales tax is collected along with the State sales tax of 2.9% and any applicable City/Town sales tax.

The Department of Revenue will update the Larimer County sales tax return on Revenue Online for businesses that are registered to remit online.

For vendors still using the coupons books, new books will be sent by the Colorado Department of Revenue to reflect the change. Please keep and use the envelopes sent out with the original coupon books; the Department of Revenue will not be sending new envelopes.

The change of sales tax does not effect the current vendor fee of 2.22% that vendors are allowed to retain on timely filed returns. The vendor fee is not allowed to be calculated on a delinquent return. This is not a reduction in the new Larimer County’s point-six percent (.6%) sales tax rate.

Medicinal Marijuana Moratorium

Larimer County will continue to accept and process sales tax applications for businesses in regards to medicinal marijuana. Issuances of such license does not constitute a waiver, express or implied, of the Larimer County Land Use Code, the moratoriums issued by Towns or Cities located within Larimer County, or operate as permission to commence operation of such businesses. It is the owners responsibility to contact each of the jurisdictions to determine the legality of doing business.

Contact Information

Tracy Hines, Sales Tax Administrator
Sharon Morrison, Sales Tax Technician

Address
200 W. Oak Street
Suite 4000
Fort Collins, CO 80521

Phone
(970) 498-5930
(970) 498-5942 Fax

Office Hours
7:30 a.m. - 4:30 p.m.
Monday - Friday
(except Holidays)

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