Department

Sales Tax Information

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

Wheeler Lake

SALES TAX INFORMATION

Type of Tax	Blue River	Breckenridge	Dillon	Frisco	Montezuma	Silverthorne	Unincorporated Summit County	Keystone	Copper Mtn

State of Colorado	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%
Summit County	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%
City	0.00%	2.50%	2.50%	2.00%	0.00%	2.00%	0.00%	0.00%	0.00%
Mass Transit	0.75%	0.75%	0.75%	0.75%	0.75%	0.75%	0.75%	0.75%	0.75%
Affordable Housing	0.125%	0.125%	0.125%	0.125%	0.125%	0.125%	0.125%	0.125%	0.125%
Lodging	0.00%	2.40%	2.00%	2.35%	0.00%	2.00%	0.00%	0.00%	0.00%

Sales Tax Rate	5.775%	8.275%	8.275%	7.775%	5.775%	7.775%	5.775%	5.775%	5.775%

Sales Tax w/Lodging Tax	5.775%	10.675%	10.275%	10.125%	5.775%	9.775%	5.775%	5.775%	5.775%

Summit County charges sales tax and mass transit tax on the purchase of all goods including food.
State Sales Tax and the Affordable Housing Tax are not charged on the purchase of food.
There is a 2.9% state sales tax, but this is not charged on food.
All short term property rentals are subject to sales tax as well as the associated towns' 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 sales, Mass Transit, and Affordable Housing sales taxes. To get a sales tax license with the State of Colorado or for specific questions about sales tax, visit www.TaxColorado.com 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.

For more information on town sales taxes, please contact:

Breckenridge 970-453-3193
Dillon 970-468-2403
Frisco 970-668-5276 X-3045
Silverthorne 970-262-7302