Sales Tax is a tax imposed by the government on sales of tangible personal property and taxable services. The sales tax rate varies by location, with different states and jurisdictions having their own rates and regulations.

El Paso County Sales Tax is imposed on retail sales of tangible personal property and certain services bundled with tangible products. El Paso County follows the Laws and Statues set forth by the State of Colorado in Colorado Revised Statutes §29-2-105 and Title 39.

Tangible personal property and services taxable shall be defined in §39-26-104, C.R.S. and are subject to the same tax exemptions as those specified in Part 7 of §39-26 C.R.S.

El Paso County Sales Tax collection is performed by the Colorado Department of Revenue, which includes the collection, administration, and enforcement in the same manner as they do for the Colorado State Sales Tax.

Colorado Department of Revenue Sales Tax Guide

Sales & Use Tax in El Paso County increased to the rate of 1.23% effective as of January 1, 2013.

• • 1% General Fund
  • .23% Public Safety Tax (PST)

Cities within El Paso County

El Paso County Historical Sales Tax Rate

September 15, 1987, El Paso County Voters approved a 1% Sales and Use Tax Rate in a special election, which went into effect January 1, 1987.

November 6, 2012, El Paso County Voters approved ballot question to increase the Sales and Use Tax Rate by .23%, to be used for Public Safety critical needs as explained in Resolution No 12-309, which went into effect January 1, 2013. This sales tax increase has a sunset date of January 1, 2029 (8 years).

The following link can help determine the Sales Tax Rate for a specific location.

Go to State of Colorado Sales and Use Tax lookup:

If you would like a letter from El Paso County certifying the Sales Tax rate for your location, send an email to fin_sales-use_tax@elpasoco.com that includes:
Name:
Address:
City, State, Zip

No separate El Paso County sales tax license is required. Any business and/or person engaging in retail sales of tangible personal property or furnishing certain services shall need to maintain a Colorado State Sales Tax License to be in compliance with doing business in El Paso County.

Helpful links:

How to Apply for a Colorado Sales Tax License

Sales Tax Accounts & Licenses Set-up

All tangible personal property and services listed under Part 7 of §39-26 C.R.S. are exempt from El Paso County sales taxation.

Including in the exemption for sales of food, sales and purchases of electricity, coal, wood, gas (including natural, manufactured, and liquefied petroleum gas), fuel oil or coke sold to occupants of residences, and sales and purchases of machinery or machine tools, as specified in Part 7 of §39-26 C.R.S.

Nonresident Exemption: All sales of tangible personal property on which a specific ownership tax has been paid or is payable is exempt from the subject sales tax when such sales meet both of the following conditions:

1. 1. The purchaser is a nonresident of or has his principal place of business outside of the County, and
   2. Such tangible personal property is registered or required to be registered outside the limits of the County under the laws of the State of Colorado.

Charitable Organizations: Colorado allows certain sales and use tax exemptions for charitable organizations. Purchases made by charitable organizations in the conduct of their regular charitable functions.

Please see Department publication “Sales & Use Tax Topics: Charitable Organizations”, available online at Sales & Use Taxes Guidance Publications.

This publication is designed to provide general guidance regarding sales tax exemptions for charitable organizations and to supplement the guidance provided in the Colorado Sales Tax Guide.