Colorado Ballot Proposal
2017-2018 #52 - State Income Tax
Initiative Documents
Colorado Ballot Proposal
2017-2018 #51 - Criminal Justice Procedures
Initiative Documents
Colorado Ballot Proposal
2017-2018 #49 - State Legislative Redistricting
Initiative Documents
Colorado Ballot Proposal
2017-2018 #48 - State Legislative Redistricting
Initiative Documents
Colorado sales tax is required to be collected on the purchase price paid or charged on all retail sales and purchases of tangible personal property, unless specifically exempted by statute. Use tax is levied on retail purchases of tangible personal property that is stored, used, or consumed in Colorado when sales tax was not collected at the time of the purchase. The State’s sales and use tax rates are both 2.9 percent.
This 5-year schedule has been prepared pursuant to Section 39-21-305(1)(d), C.R.S.
Please note that as an ongoing project, this schedule will be updated periodically.
Last Updated: 06/2023
Section 39-21-305(1)(d) and (e), C.R.S., requires the State Auditor to evaluate all of the State’s tax expenditures at least once every 5 years. Section 39-21-403(2)(c)(I), C.R.S., requires the Legislative Oversight Committee Concerning Tax Policy to consider tax expenditure evaluation reports' policy considerations.