Colorado sales tax is required to be collected on the purchase price paid or charged on all retail sales and purchases of tangible personal property, unless specifically exempted by statute. Use tax is levied on retail purchases of tangible personal property that is stored, used, or consumed in Colorado when sales tax was not collected at the time of the purchase. The State’s sales and use tax rates are both 2.9 percent. Report Title Issue Date Report No. Agricultural Sales Tax Exemptions August 2023 2023-TE13 Aircraft Used in Interstate Commerce Exemption July 2021 2021-TE23 Bingo-Raffle Equipment Exemption January 2022 2022-TE3 Biogas Production Components Sales Tax Exemption September 2018 2018-TE13 Biotechnology Sales and Use Tax Refund January 2022 2022-TE9 Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions July 2020 2020-TE18 Complimentary Marketing Property to Out-of-State Vendees Exemptions July 2020 2020-TE21 Components Used to Produce Renewable Energy Exemption January 2022 2022-TE13 Construction and Building Materials Exemption January 2021 2021-TE4 Downloaded Software Exemption April 2022 2022-TE20 Energy Used for Industrial & Manufacturing Purposes Exemption July 2019 2019-TE20 Enterprise Zones Tax Expenditures January 2020 2020-TE9 Essential Hygiene Products Exemptions March 2025 2024-TE4 Exemption for Donations by Manufacturers to Government and Charitable Organizations September 2021 2021-TE24 Farm Close-Out Sales Tax Exemption May 2023 2023-TE9 Farm Equipment and Parts Exemption January 2022 2022-TE5 Food for Home Consumption & Retirement Communities Exemptions April 2021 2021-TE11 Food Ingredients Exemption April 2021 2021-TE10 Food Service Employer-Provided Meals Exemption April 2021 2021-TE13 Gasoline and Special Fuel and Dyed Diesel Sales Tax Exemption January 2020 2020-TE8 Leases of Tangible Personal Property for 3 Years or Less Exemption April 2020 2020-TE14 Long-Term Lodging Exemption February 2023 2023-TE3 Low-Emitting Vehicles and Commercial Vehicles Used in Interstate Commerce Exemptions July 2022 2022-TE29 Machinery Used in Manufacturing Exemption January 2021 2021-TE6 Manufacturing Sales Tax Exemptions December 2024 2024-TE8 Marijuana Related Tax Expenditures September 2022 2022-TE37 Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption July 2021 2021-TE17 Medical Supplies Sales Tax Exemptions April 2020 2020-TE10 Newsprint & Printer's Ink and Newspapers Exemptions May 2023 2023-TE6 Non-Resident Aircraft Sales & Aircraft Parts Exemptions January 2022 2022-TE12 On-Demand Aircraft Used Outside the State Sales Tax Exemption January 2019 2019-TE6 Pre-Press Printing Exemption July 2021 2021-TE14 Prefabricated Homes Exemptions April 2021 2021-TE8 Precious Metal Bullion and Coin Exemption July 2021 2021-TE22 Property for Use in Space Flight Exemption April 2022 2022-TE23 Railroad: Equipment Sales and Use Tax and Construction Materials Sales Tax Exemptions September 2020 2020-TE28 Residential Power Sales and Use Tax Exemption September 2020 2020-TE29 Rural Broadband Equipment Refund July 2022 2022-TE30 Rural Jump-Start Tax Expenditures January 2020 2020-TE2 Sales and Use Tax Exemption for Loans of Historic Aircraft to Museums April 2022 2022-TE21 Sales to Charitable Organizations Exemption May 2023 2023-TE8 Sales Tax Vendor Allowance July 2019 2019-TE26 Sales to Charitable Organizations Exemption September 2018 2018-TE10 Sales to Residents of Bordering States September 2018 2018-TE11 School Sales Exemptions January 2021 2021-TE5 Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption July 2020 2020-TE25 Software Sales Tax Exemption June 2025 2025-TE9 Wholesales Sales Tax Exemption August 2023 2023-TE14 Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption January 2020 2020-TE4
