Sales, Use & Marketing Taxes

Rate Schedules


 Tax Rate 
Gunnison County Sales Tax 1.00%
Local Marketing District Tax
4.00%
Gunnison County Use Tax
None
Rural Transportation Authority (RTA) Tax
Note:  If you have transactions subject to the RTA sales tax within the district, you are required to collect 1.0% as of January 1, 2016. The vendor rate remains 0%. The RTA collects sales tax on all transactions which the State of Colorado collects sales tax. The following sales are exempt from the sales tax:
  1. Food for home consumption;
  2. Machinery and machine tools;
  3. Gas, electricity, etc. for residential use;
  4. Occasional sales by charitable organizations;
  5. Farm equipment;
  6. Food sold through a vending machine;
  7. Low-emitting heavy vehicles;
  8. Renewable energy components;
  9. Property used in space flight.
1.00%
 


State Tax Information


State of Colorado - Statewide Rates

This information is updated every January and July and contains three sections:
  • Explanations of state and regional sales taxes
  • A list of city and county sales tax rates for which the state collects the tax
  • Phone numbers and tax rates for home-rule cities that collect and administer their own taxes

Self-Administered Home-Rule Municipalities


In Gunnison County, the following are self-administered home-rule municipalities that must be contacted directly for sales/use tax information:

Licensure


A sales tax license is not needed for Gunnison County because county sales including Rural Transportation Authority (RTA) and marketing district taxes are collected by the State of Colorado. The following sales tax licenses are available in Colorado:
  • Standard Retail License
  • Wholesale License
  • Single Event Sales Tax License
  • Multiple Events Sales Tax License
These licenses are obtained by registering as a Colorado business. Please read more information regarding opening a business in Colorado.

Collecting Sales Taxes


Generally, the vendor is responsible for collecting sales tax on any sale of tangible personal property made within the State of Colorado that is not a wholesale sale. All such sales of $0.17 or more are subject to 2.9% Colorado state sales tax plus all applicable city, county, and special district taxes.

If you are not sure if your business is located in unincorporated Gunnison County or within one of the municipalities, please contact the Geographic Information Services Department at 970-641-7620.

Collecting Local Marketing District Taxes


The Local Marketing District Tax is levied on lodging establishments.  Generally, if you rent rooms and accommodations to customers for less than 30 day periods, a local marketing district tax should charged to the customer.  This includes lodging provided by hotels and motels, as well as condominium rentals and space rentals.  This tax is remitted quarterly to the Department of Revenue on the "Local Marketing District Tax Return" (DR 1490).

Sales & Special District Taxes


Since sales and special district taxes for Gunnison County are administered by the state, if you would like more information regarding collection guidelines, licensure, reporting, or compliance please contact the State of Colorado directly as these questions cannot be answered by Gunnison County staff:
State of Colorado Department of Revenue
Ph: 303-238-7378

Special Note About Sales Tax Collections Data


Sales and Marketing District tax revenue is not public information unless it is reported in an aggregate or statistical format. Therefore, Gunnison County cannot provide detailed information regarding which businesses are or are not reporting or amounts remitted by specific entities.

Monthly Sales and Marketing District Tax Revenue Reports



View Most Recent Report | View All Reports


Sales Taxes Restricted for Capital Improvements and Capital Expenditures


On February 14, 1978, the county’s electorate approved the following ballot question: 

“Shall the County of Gunnison, Colorado, impose a one percent (1%) sales tax upon the retail sale of tangible personal property and the furnishing of certain services as provided for in Article 2, Title 29, Colorado Revised Statutes (1973) as amended with one-half (1/2) of the revenues collected from such one percent (1%) sales tax within any municipality to be returned to such municipality and the balance of the revenues collected from such tax to be paid to Gunnison County for capital improvements and capital expenditures."