Arapahoe County’s web site provides Combined Sales Tax Rates for Arapahoe County at www.co.arapahoe.co.us. Once you are located at this web site, click on Departments, click on Finance and select Combined Sales Tax Rates for Arapahoe County. This list provides most rates for all the municipalities.

Arapahoe County is statutory so, therefore the County follows the same sales tax regulations as the State. The Colorado Department of Revenue has an FYI Program for Sales Tax eligibility on their web site. Once you are at web site, click on Publication/Resources, click on FYIs, click on Sales Tax. Information is provided regarding exemptions, deliveries, manufacuring, and various other businesses.

Arapahoe County’s website provides a Parcel Property Search to identify what jurisdiction the property is located. Click on Departments, click on Finance and select Sales Tax Resources and Tools. Select Assessor’s Parcel Property Search. An address or parcel number can be entered and click Search. If an address is used, selecting a range of address may provide a better search. If information regarding that property is listed than the property is located in Arapahoe County, if not, the property is most likely outside of Arapahoe County or there could have been a typing error. It is recommended to use current Arapahoe County maps. Free maps are provided for the first year of the new sales and use tax. The maps are located at CentrePoint Plaza, Arapahoe County Administration Building, and Public Works & Development.

Arapahoe County sales tax is state administered and collected. Please mail your checks to Colorado Department of Revenue. The sales tax coupon books should reflect Arapahoe County as a collecting entity.

Yes, but the only exemption is food for home consumption. For example, buying food products at a grocery store would be exempt, but the deli sandwiches that are prepared for immediate consumption in the grocery store is taxable. Restaurants should collect Arapahoe County sales tax.

Yes, use tax is ONLY collected on the sales and leases of motor vehicles and for building materials.

The location of the dealership determines if a sales tax or a use tax is paid. Both the dealership and customer must be located in Arapahoe County to collect a sales tax on the monthly lease payments, otherwise Arapahoe County use tax is collected and remitted to the Clerk & Recorder for registration. The use tax must be paid up front, in full based upon the capitalized cost minus the residual value, which is the taxable amount.

If a dealer prepares the lease papers and the customer (lessee) obtains the vehicle from the dealer, then the location of the dealer is used as the lessor’s location, which determines if sales or use tax is collected. If a leasing company prepares the lease papers, but the vehicle is obtained from a dealer, the location of the dealer is used as the location of the lessor. If a broker prepares the lease, the location of the broker is used as the location of the lessor.

“Delivery of the tangible personal property into another local taxing area does not require the vendor to collect the local sales taxes of the delivery area if the vendor does NOT have a business presence there.” Please see Sales 62 in the Colorado Department of Revenue FYI Program for Sales Tax for more detailed information.

The Colorado Department of Revenue updates publication DRP 1002, Colorado Sales/Use Tax Rates on Jan. 1 and July 1 each year listing rates throughout the State.

Yes, it’s 0.5 percent of your Net taxable sales minus excess tax collected on line 8 of your Colorado Combined Retail Sales Tax Return (coupon book).