colorado-sales-tax.md52 lines1.9 KB
v20State
| 1 | --- |
| 2 | name: colorado-sales-tax |
| 3 | description: Use this skill whenever asked about Colorado sales and use tax, home-rule cities, CDOR filings. Trigger on phrases like "Colorado sales tax", "CO sales tax", "CDOR", "home-rule city Colorado", "retail delivery fee". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Colorado Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | Colorado | |
| 14 | | State rate | 2.90% (lowest in the US) | |
| 15 | | Maximum combined rate | ~11.2% (with home-rule city taxes) | |
| 16 | | Sourcing | Destination-based (state); home-rule cities may differ | |
| 17 | | Economic nexus | $100,000 in retail sales | |
| 18 | | Tax authority | Colorado Department of Revenue (CDOR) | |
| 19 | | Portal | https://www.colorado.gov/revenueonline | |
| 20 | | SST member | Yes (associate) | |
| 21 | | Home-rule cities | ~70+ self-administer their own sales tax | |
| 22 | | Skill version | 2.0 | |
| 23 | |
| 24 | **CRITICAL: ~70+ home-rule cities self-administer with different rates, rules, and exemptions. Denver, Aurora, Colorado Springs, Boulder are all home-rule.** |
| 25 | |
| 26 | ## Section 3 -- Transaction pattern library |
| 27 | |
| 28 | | Pattern | Taxable? | Notes | |
| 29 | |---|---|---| |
| 30 | | General TPP | TAXABLE 2.9% + local | | |
| 31 | | Clothing | TAXABLE | No exemption | |
| 32 | | Grocery food (unprepared) | EXEMPT from state | Local may still tax food | |
| 33 | | Prepared food | TAXABLE | | |
| 34 | | SaaS | NOT TAXABLE | | |
| 35 | | Canned software (download) | TAXABLE | | |
| 36 | | Professional services | NOT TAXABLE | | |
| 37 | | Manufacturing equipment | EXEMPT | | |
| 38 | | Prescription drugs | EXEMPT | | |
| 39 | | OTC drugs | EXEMPT | | |
| 40 | | Resale | EXEMPT | | |
| 41 | |
| 42 | ## Section 10 -- Prohibitions |
| 43 | |
| 44 | - NEVER ignore home-rule cities -- ~70+ cities self-administer with different rules. |
| 45 | - NEVER treat SaaS as taxable in Colorado. |
| 46 | - NEVER forget grocery food is exempt from STATE tax but local may still apply. |
| 47 | - NEVER compute any number. |
| 48 | |
| 49 | ## Disclaimer |
| 50 | |
| 51 | Informational only. Review by qualified professional required before filing. |
| 52 |
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Depends on
Quality
Q2: Research-verified
Deep research against tax authority sources. Not yet tested on real data.
Needs real client data + practitioner sign-off to reach Q1.
Accountant Review
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About
Use this skill whenever asked about Colorado sales and use tax, home-rule cities, CDOR filings. Trigger on phrases like "Colorado sales tax", "CO sales tax", "CDOR", "home-rule city Colorado", "retail delivery fee". ALWAYS load us-sales-tax first.
US-COty-2025