Fun Facts
Jurisdictions
There are 420 unique sales tax jurisdictions in Colorado.
Source: https://tax.colorado.gov/sites/tax/files/documents/DR%200800_0.pdf
Sales & Use Tax Uniformity and Unity
Colorado is one of three states that do not have both a uniform sales & use tax base and unitary sales & use tax administration (the other two are Alaska and Louisiana). For Coloardo, this means that there is a different tax base and tax administration at the state and city levels. Colorado allows home rule cities to administer their own sales tax.
Source: https://taxfoundation.org/research/all/state/state-sales-tax-reform-guide/
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