Need sales tax information for Colorado cities

Actually, it's hugely complicated by the fact that you want the Post Office to deliver mail by sales tax jurisdiction. Many many POS systems use ZIP codes, and thereby charge me the wrong rate at both my home and my office.

Colorado is a bear because there are certain "home rule" cities that administer their own sales and use taxes. Also, I believe they follow the "destination" rule for local taxes in order to conform to the Streamlined Sales Tax Project. The Colorado Department of Revenue puts out a document, DR 1002, every six months that shows all the local county, city, and special district rates. You can access it at

There is also a service at

Thanks for replying.

I have recently spoken with the Colorado Starte Tax Practitioner's office (303-232-2419), and the Arapahoe county treasurer (303-795-4620), and I have read the the Colorado DOR published policy (see below). I have come to understand that: if somebody actually enters a store, selects an item, and pays at the store; then the tax is collected for the district in which the store is located. It does not matter if the merchandise is delivered to a different tax district. If the buyer calls in an order, from another district, and has the merchandise delivered - and the buyer never leaves his/her district - that's different. In that case the buyer is taxed accourding to what the buyer's district, and store's district, have in common - i.e. state tax, sometimes transit tax and/or cultural tax. That is my understanding now.

--------------------------- Colorado Department of Revenue, Taxpayer Service Division FYI Sales 62 Guidelines for Determining When To Collect State-Collected Local Sales Tax (Revised 02/06)

. . . . . . .

Deliveries of Goods

Local sales taxes and RTD/CD/FD taxes are *not* collected when the retailer or his agent delivers tangible personal property, via the retailer's vehicle, to a destination outside the boundaries of the vendor's local taxing jurisdiction(s) or to a common carrier for delivery outside the boundaries of the vendor's local taxing area(s). Delivery of the tangible personal property into another local taxing area does *not* require the vendor to collect the local sales taxes of the delivery area if the vendor does not have a business presence there. However, sold goods that are turned over to a contractor/subcontractor or other agent who is not primarily a common carrier for delivery outside the local taxing jurisdiction (for example, a carpet store turning over sold carpet to an independent installer who then installs the carpet for the purchaser), does not constitute delivery to another taxing area under this rule. The goods are taxable in the local jurisdiction where the contractor/subcontractor picks up the goods. Vendors making retail sales which are exempt from local sales tax due to the delivery location bear the burden of proving that delivery took place outside the taxing area. For audit purposes, retailers should maintain invoices showing specifics of such deliveries by common carriers. For deliveries with the retailer's own vehicle, the DOR recommends maintaining delivery invoices signed by the purchaser upon delivery which show date, time, place, and vehicle used.