To find out whether a city or county taxes food, retailers should refer to Colorado Sales/Use Taxes (DR 1002). This
publication lists tax rate information for Colorado cities and counties and indicates which counties and statutory cities
have a sales tax exemption for food. The publication can be obtained on our Web site at www.TaxColorado.com or
the rates can be found through the Business button on Revenue Online at www.Colorado.gov/RevenueOnline.
Contact home-rule cities directly to find out if they exempt food from sales tax.