Sales Tax

Sales Tax Forms:
Sales Tax Reports:
CITY OF ASPEN 2.2% SALES TAX

In order to raise revenues for specific projects (Parks and Open Space Acquisitions, Parking Garage, and Affordable Employee Housing), the City has effected sales taxes totaling 2.2%. Aspen has also effected a 1.0% Lodging Tax as of 1/1/01. Combined with the State of Colorado's 2.9% sales tax and Pitkin County's 3.5% sales tax, that results in a combined total tax rate of 9.6% on short-term lodging rentals and 8.6% on other retail sales in Aspen. The City's 2.2% sales tax and 1.0% lodging tax are paid directly to the City of Aspen. The remaining 6.4% sales taxes (State and County) are both paid directly to the State of Colorado.
If there are any questions concerning the State of Colorado's sales taxes, please refer them to Bruce Kolisek, Grand Junction office of the Colo. Dept. of Revenue (970-248-7140).
The City of Aspen, Pitkin County, and the State of Colorado do not all apply their sales taxes to the same things. The State of Colorado exempts food requiring preparation prior to consumption from their 2.9% sales tax. Therefore, in grocery stores, customers will find that they pay two different sales tax rates depending on the type of merchandise purchased (some taxed at 5.7% (City and County) and some taxed at 8.6% (City, County, and State)).
Sellers of merchandise are NEVER exempt from COLLECTING sales taxes. Only buyers of merchandise (if they can prove they are exempt) can be exempt from paying sales taxes. So, non-profit organizations are required to collect sales taxes from people they sell to unless the people they sell to can prove they are tax exempt.
Sales taxes apply to the sale of all retail merchandise and lodging stays of less than 30 days within Aspen's city limits. Services are not subject to sales taxes.
Shipments of merchandise via common carriers (such as UPS or the post office) to locations outside of the city limits are exempt from our 2.2% sales tax.
Sales tax returns, along with the appropriate remittance of sales taxes collected, are due on the 20th of each month following the period during which they were collected. Late returns are penalized with a penalty of 10% of the sales tax (minimum of $15) plus 1.5% interest for each month the payment is late, and the loss of the 3.3% vendors fee.
Vendors' fees of 3.3% of the amount of sales taxes collected by a business for the City, up to a maximum of $50 per reporting period, are allowed to be kept by the business filing the sales tax returns if the sales tax returns are filed on or before their due dates.