Montrose County Sales & Use Tax
|County Sales Tax||1.00%|
|Public Safety Improvement Sales Tax||0.75%|
The voters of Montrose County passed a 1% County Sales & Use Tax for Road & Bridge plus a .75% Public Safety Improvement (PSI) county-wide sales tax in the November 2007 election. This is a total county tax of 1.75%. The State of Colorado exempts the levy of Sales Tax on certain products, Montrose County chose not to allow any of these exemptions and therefore imposes a 1.75% Sales Tax on all tangible personal property.
Items that are exempt from the State of Colorado 2.9% Sales Tax are identified in 29-2-105(1)(d) of the Colorado Revised Statutes as amended.
General Use Tax Information
Use tax is a complement to sales tax and is imposed primarily to ensure that tax is paid by taxpayers in Montrose County on purchases made from out-of-county sellers that do not collect Montrose County sales tax. If the seller does not collect either sales tax or retailer’s use tax, the buyer must generally remit use tax directly to Montrose County.
Montrose County has a 1.0% use tax on motor vehicles and building materials. For specific information regarding the application of sales or use tax on motor vehicle purchases, please contact the Montrose County Motor Vehicle Department at (970) 249-3362 or the Colorado Department of Revenue at this site.
For information regarding the application of use tax on construction and building materials, please contact the Montrose County Planning and Development Department at 970-249-6688.
Sales & Use Tax
Montrose County imposes sales tax on retail sales of tangible personal property. In general, the tax does not apply to sales of services, except for those services specifically taxed by law. However, in the case of a mixed transaction, that involves a bundled sale of both tangible personal property and service (whether or not such service is specifically taxed), the entire purchase price may be taxable unless certain conditions exist. In general, any retailer making sales in Montrose County is required to collect the applicable local sales taxes. The requirement to collect tax applies whether the sale is made at a retailer location within the County or delivered to the customer at a location within the County. A retailer may be required to collect tax even if it has no physical presence within Montrose County.
A use tax is a tax applied to construction materials for the cost associated with building within the county or on a motor vehicle registered within Montrose County purchased outside the Montrose County boundaries. Use tax only applies if sales tax was not collected on a retail purchase; if the purchaser paid sales tax to the another jurisdiction at the time of purchase, the purchaser will be allowed a credit in the amount of the sales tax paid against the use tax due.
Will I need to pay both the sales and the use taxes?
The 1% county sales and use tax is only applied either to the use (construction) of goods, or to the sale of materials required for construction — not both!
If the use tax is paid at the time a building permit is issued, then the permit holder is exempt from the 1.0% sales tax because the 1.0% use tax has already been paid to the county. Other taxes (ie - city, state, PSI) shall apply if applicable to the purchase of materials.
A Building permit must be presented at the time of purchases within the county in order to be exempt from the 1.0% sales tax on construction materials only. The .75% Public Safety Sales Tax applies to all purchases.
The 1.0% county sales and use tax applies to the purchase of motor vehicles. Motor vehicles purchased within Montrose County are subject to the 1.0% county sales tax; motor vehicles purchased outside Montrose County are subject to the 1.0% county use tax. The purchaser will pay either the sales or use tax — not both!
Sales and Use Tax Year-to-date Revenue Collection Data
2019 Sales & Use Tax
2018 Sales & Use Tax
2017 Sales & Use Tax
2016 Sales & Use Tax
2015 Sales & Use Tax
2014 Sales & Use Tax
2013 Year Ending
Please note: Sales tax revenue for specific businesses or vendors is not public information. Montrose County staff cannot provide confidential detailed information regarding which businesses are or are not reporting or amounts remitted by specific entities.
Colorado Department of Revenue Helpful Links
This form is updated every January and July and contains explanations of state and regional sales taxes; a list of city and county sales tax rates for which the state collects the tax; and phone numbers and tax rates for home-rule cities that collect and administer their own taxes.
This form identifies the process for obtaining approval for conducting retail sales for special events, including, but not limited to, swap meets, fairs, or expos.
This form has information for collecting state and local sales taxes for special events, including instructions for those who do not have a standard sales tax license and instructions for collecting sales tax at special events for those who do have a standard license.
This form provides general information on use tax and explanations for the appropriate application of use tax on motor vehicles and building materials.
Montrose County sales taxes are administered and collected by the State of Colorado Department of Revenue. For more information regarding collection guidelines, licensure, reporting and compliance, please see the links below for additional information.
The following are incorporated municipalities within Montrose County which adhere to additional and/or different sales tax requirements:
|City of Montrose||970-240-1465|
|Town of Naturita||970-865-2286|
|Town of Nucla||970-864-7351|
|Town of Olathe||970-323-5601|