Department

Sales Tax Information

Sales Tax History

Taxes due on rental of hotels, condos, time-shares and B&Bs, Condominium and Vacation Home Rentals

Wheeler Lake

2008 SALES TAX INFORMATION

Summit County charges a 2% sales tax on all purchases of goods, including food.
In addition, there is a .75% countywide sales tax for mass transit.
All short-term property rentals (less than 30 days) are subject to these taxes as well.
Each of the 4 towns in Summit County also has a city tax. Frisco and Silverthorne have a 2% city tax and Breckenridge and Dillon have a 2.5% city tax.
There is a 2.9% state sales tax, but this is not charged on food.
The affordable housing tax of .125% is county-wide and is also not charged on food.
As of 7/1/08, there is a new .5% tax for businesses in the Town of Dillon.

In total, the tax rates are as follows:
Unincorporated Summit County –

5.775% : 2.00% County sales tax
.75 County mass transit tax
.125 Affordable housing
2.90 State sales tax
5.775% Total

Frisco and Silverthorne – 7.775%
Breckenridge and Dillon – 8.275%

In addition, the towns have an additional lodging tax for short-term rentals. Summit County does not have a lodging tax.

To get more information on town sales tax, please contact:
Breckenridge – 970.453.3193 (2.4% lodging tax)
Dillon – 970.468.2403 (2% lodging tax)
Frisco – 970.668.5276 X.3045 (2.35% lodging tax)
Silverthorne – 970.262.7302 (2% lodging tax)

A sales tax license is not needed from the County – this is obtained from the State because the State of Colorado Department of Revenue collects all County and mass transit tax. To get a sales tax license with the State of Colorado or for specific questions about sales tax, visit www.revenue.state.co.us or call 303-238-7378.

If this page did not answer your sales tax questions, please contact the Summit County Finance Department at 970-453-3432.

If you are not sure if your business is located in unincorporated Summit County or within one of the towns, please contact the Summit County GIS Department at 970-668-4069.