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Issue Briefs

Local Government Sales and Use Taxes (17-26)

Fiscal Policy & Taxes
Local Government

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.

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details