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Local Government Sales and Use Taxes (17-26)

Issue Briefs
Subject(s):
Fiscal Policy & Taxes
Local Government
Published:
July 21, 2017
Agency:
Legislative Council Staff

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local government sales and use taxes are assessed and administered.

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