Sales Tax

El Paso County adheres to all applicable tax rules and laws as outlined by the State of Colorado.

Colorado Department of Revenue Sales Tax

El Paso County

Sales & Use Tax Rate

1.23%

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Sales Tax Information

Sale Tax Regulation Guidance

El Paso County imposes sales tax retail sales of tangible personal property and certain services bundled with tangible products. El Paso County follows the regulations and statues set forth by the State of Colorado in Colorado Revised Statutes §29-2-105.

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 §39-26-713 C.R.S.

Sales Tax Rates

For information on local sales/use tax rates, see the publication Sales/Use Tax Rates (DR 1002). This DOR publication is updated each January and July. Colorado Sales Tax rates

Use the following link to determine the Sales Tax Rate for a specific location: State of Colorado Sales and Use Tax lookup

Sales Tax Filing

El Paso County Sales Tax filling and 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.

Sales Tax Rates

  • State of Colorado – 2.90%
  • El Paso County – 1.23%
  • Pikes Peak Rural Transit Authority (PPRTA) – 1.00%

Cities within El Paso County

  • Colorado Springs – 3.07%
  • Fountain – 3.40%
  • Manitou Springs 3.90%
  • Monument – 3.50%
  • Calhan – 3.00%

Sales Tax License

El Paso County does not require a separate Business or Sales Tax License. However, any business or individual engaged in retail sales of tangible personal property or providing certain taxable services must obtain and maintain a valid Colorado State Sales Tax License to legally operate within El Paso County.

Sales Tax Exemptions

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. 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.