The Aspen sales tax rate is 10.35 percent as of January 1, 2026, up from 9.3 percent in 2025. That combined rate applies to retail sales inside Aspen city limits and is collected by businesses on top of the sale price. Only a portion of it is a city tax; the rest flows to the county, the state, and three special districts.
What Makes Up the 10.35 Percent
Six jurisdictions each take a slice of every taxable sale in Aspen:
- State of Colorado: 2.90 percent
- Pitkin County: 3.60 percent
- City of Aspen: 2.70 percent
- Aspen Fire Protection District: 0.50 percent
- Roaring Fork Transit Authority: 0.40 percent
- Confluence Early Childhood Development Service District: 0.25 percent
The jump from 2025 came from three ballot measures voters approved in November 2025: a new fire district tax, a doubled school district tax, and the new early childhood tax.1Aspen, CO. 2026 Sales Tax Adjustments Any point-of-sale system still set to 9.3 percent is undercollecting by more than a full point.2Aspen, CO. State, County and Local Sales and Use Taxes
What the Tax Applies To
Any retail sale of tangible personal property inside Aspen is taxable. That includes clothing, jewelry, electronics, and sporting goods purchased in local stores, as well as utility services such as gas, electricity, and telecommunications delivered to addresses in the city. Goods shipped into Aspen from outside vendors are also taxable, with the delivery location generally determining which jurisdiction’s rate applies.3City of Aspen. Frequently Asked Questions – Business Navigator Sales and Lodging Tax
Groceries are not exempt. The city runs a food sales tax refund program for registered Aspen voters that offsets part of what residents pay on groceries; applications go through the Finance Department.4Aspen, CO. Food Sales Tax Refunds
Lodging and Short-Term Rentals
Nightly stays in Aspen carry more than the standard sales tax. A 2.00 percent lodging tax applies to any accommodation rented for fewer than 30 consecutive days.5City of Aspen. Lodging and Short Term Rental Taxes Short-term rental properties also owe a separate excise tax tied to permit type: 5.00 percent for owner-occupied or lodge-exempt permits, and 10.00 percent for investment or second-home “classic” permits.
Stacking everything together for a 2026 nightly stay:
- Traditional lodge: 12.35 percent
- Owner-occupied short-term rental: 17.35 percent
- Investment-property short-term rental: 22.35 percent
The short-term rental excise taxes have been in effect for all stays since May 1, 2023.
Construction Use Tax
Building or renovating in Aspen triggers a 2.10 percent use tax on construction and building materials, approved by voters in 2007. It applies no matter where the materials are purchased. When the city issues a master building permit, it collects a deposit: the first $100,000 of permit valuation is exempt, and 2.10 percent is charged on 50 percent of the remaining valuation as an estimated prepayment.6Aspen, CO. Filing Final Use Tax Reconciliation
Paying the deposit gets you a Use Tax Certificate that you present to vendors, waiving sales tax on project materials because the use tax covers them instead. Once the certificate of occupancy is issued, you have 90 days to file a final reconciliation return with a job cost report comparing estimated materials to actual materials used. Overpayments are refunded, but miss that 90-day window and any refund is forfeited. Underpayments left unpaid past 90 days accrue penalties and interest, and the city can audit a project for up to three years after the certificate of occupancy.
Other Charges to Expect
A local tobacco tax runs alongside state and federal taxes: 40 percent of the retail price on all nicotine and tobacco products, plus a per-pack cigarette tax of $3.80 in 2026, climbing ten cents a year until it reaches $4.00 in 2028.2Aspen, CO. State, County and Local Sales and Use Taxes
Aspen also charges $0.20 for every single-use carryout bag at checkout. Plastic bags are banned, so this applies to paper. Retailers cannot absorb the fee; it has to appear as a separate line on the receipt.7City of Aspen. Frequently Asked Questions – History of the Bag Fee
Colorado’s statewide retail delivery fee adds another flat charge on any delivery containing at least one taxable item: $0.28 per delivery from July 2025 through June 2026, rising to $0.31 for the July 2026 through June 2027 period.8Colorado Department of Revenue – Taxation. Retail Delivery Fee Rates
Voters approved a separate 2.10 percent use tax on motor vehicle sales in November 2024.2Aspen, CO. State, County and Local Sales and Use Taxes
Business Licensing and Filing
Before you make any taxable sale in Aspen, you need two licenses: a City of Aspen combined Sales Tax and Business License, and a Colorado State Sales Tax License. The city defines “doing business” broadly. You qualify if you send even one employee into Aspen to perform work, make more than one delivery into the city within a 12-month period, rent out any property, or keep any physical presence such as an office or warehouse.9City of Aspen. Frequently Asked Questions – Business Navigator Business Licenses
Returns are filed online at aspen.munirevs.com. The portal accepts bank transfers and credit cards, and physical checks to the Finance Department also work. Each business gets a city account number that goes on every return. You enter gross revenue, subtract allowable deductions (non-taxable labor, sales to exempt organizations, out-of-city shipments with documentation), and the system calculates what you owe.10Aspen, CO. Filing Lodging-Related and/or Tobacco Taxes and Remitting Payment
Returns and payment are due by the 20th of the month following the reporting period. If the 20th lands on a weekend or holiday, the deadline moves to the next business day.11Colorado Department of Revenue – Taxation. Sales Tax Filing Information
Penalties for Late Filing
Late filings cost 10 percent of the unpaid tax, plus 1.5 percent interest per month on the outstanding balance. Both rates apply to standard sales tax returns and to construction use tax reconciliations. On a $5,000 bill, that is an immediate $500 penalty and another $75 for every month the balance sits unpaid.6Aspen, CO. Filing Final Use Tax Reconciliation
MuniRevs sends automatic delinquency notices when a deadline slips. For construction projects, the 90-day reconciliation window is non-negotiable: miss it and any refund you were owed is gone. The city has three years from the certificate of occupancy to audit a project, and the same multi-year audit exposure applies to businesses, so keeping gross sales records, deduction support, and payment confirmations is the practical defense.