Sales Tax Information
All entities and individuals doing business in Summit County are required to pay sales tax.
Summit County charges sales tax and mass transit tax on the purchase of all goods, including food. State sales tax and .125% of the affordable housing tax are not charged on the purchase of food.
A sales tax license is not needed from the county. This is obtained from the State because the State of Colorado Department of Revenue collects all county and mass transit taxes. To get a sales tax license with the State of Colorado, or for specific questions about sales tax, visit their website or call (303) 238-7378.
Short-Term Rental Sales Tax
Summit County has adopted regulations for short-term vacation rentals located within the unincorporated areas of Summit County. Learn more about the Short Term Rental Regulations.
All short-term property rentals (less than 30 days) are subject to the sales tax and mass transit tax, as well as the associated towns’ lodging tax. Unincorporated Summit County does not have a lodging tax.
If your property manager or online platform are collecting the incorrect sales tax rate, please send your name and property address to email@example.com and we will report that to the state to get corrected.
Effective January 1, 2020, a local countywide sales tax on nicotine products went into effect. The tax rate is $4/pack of cigarettes and 40% on all other nicotine products including e-cigarettes and vaping devices. You must apply for a license to sell nicotine products through the Clerk & Recorder.
The County has contracted with HdL Companies to perform the collection and reporting of nicotine taxes to the County. For questions on how to report your nicotine sales taxes, please contact HdL Companies directly here.
- Sales tax rates for Summit County (pdf)
- County sales tax history (pdf)
- Mass transit sales tax history (pdf)
To get more information on town sales tax, please contact:
- Breckenridge: (970) 453-3193
- Dillon: (970) 262-3404
- Frisco: (970) 668-5276 ext. 3038
- Silverthorne: (970) 262-7302
If you are not sure that your business is located in unincorporated Summit County or within one of the towns, please refer to the Property Information Map on the Summit County GIS Department page.
If this page did not answer your sales tax questions, please contact the Summit County Finance Department at (970) 453-3439.