Breckenridge Sales Tax: Rates, Lodging, and Remote Sellers

The Breckenridge sales tax is 8.875% on most retail purchases inside town limits, a combined rate that stacks five separate levies from the town, the state, Summit County, and two special districts.¹ Lodging and retail marijuana carry additional taxes on top of that base, so the effective rate on those transactions runs higher.

How the 8.875% Breaks Down

Five jurisdictions each take a slice of every taxable sale in Breckenridge:

Town of Breckenridge: 2.50%
State of Colorado: 2.90%
Summit County: 2.00%
Mass Transportation System (MTS): 0.75%
Multi Jurisdictional Housing Authority (MHA): 0.725%

Those add up to the 8.875% combined rate.¹ If you collect this tax as a business, the 2.50% town portion is remitted directly to Breckenridge. The state, county, and special district shares go to the Colorado Department of Revenue. Filing to the wrong entity is one of the easier mistakes to make and one of the more annoying to fix.

One point of confusion worth clearing up: Breckenridge does not impose a consumer use tax. If you buy something online and have it shipped to a Breckenridge address, the town itself does not require you to self-report use tax on that purchase.²

Lodging Is Taxed at 12.275%

Any hotel room, condo, or vacation rental booked for fewer than 30 consecutive days is subject to a total tax of 12.275%.³ The components:

State of Colorado: 2.90%
Town sales tax: 2.50%
Town accommodation tax: 3.40%
MHA: 0.725%
County tax: 2.75%

The 3.40% town accommodation tax is the piece that pushes lodging well above the standard retail rate, and the county’s share on lodging is higher than its 2.00% rate on ordinary sales. Owners renting units through platforms like Airbnb or VRBO are responsible for collecting and remitting this tax, and the town audits for compliance.³

Retail Marijuana Carries an Extra 5%

Retail marijuana purchases are subject to a 5% town excise tax on top of the standard 8.875% combined sales tax, approved by Breckenridge voters in 2013.⁴ That brings the effective rate on a cannabis purchase close to 14%.

What’s Taxed and What Isn’t

Sales tax applies to tangible personal property sold at retail: clothing, electronics, hardware, household goods, and the like. The Town Code’s definition is broad and reaches selling, leasing, renting, delivering, or installing property for use within town limits.⁵

Some buyers can claim exemptions. Colorado grants charitable organizations that hold federal 501(c)(3) status a Certificate of Exemption for purchases made in the course of their charitable work.⁶ Government entities purchasing for official use and wholesale transactions intended for resale are also generally excluded. If a buyer hands you an exemption certificate, keep it on file as proof you were right not to collect.

Construction materials have their own rule. Materials brought to a Breckenridge job site from another jurisdiction owe the full 2.50% town rate. If some municipal tax was already paid elsewhere, only the difference up to 2.50% is due.⁵ Title 3, Chapter 1 of the Town Code lists taxable construction materials, but it is not exhaustive; if a material is used in construction and consumed within town limits, it likely owes tax.

If You’re the One Collecting

Every business operating in Breckenridge needs a town business license before collecting any sales tax. License fees range from $50 for a seasonal out-of-town vendor to $200 plus $10 per employee for an in-town business, with lodging operators paying an extra $50 per bedroom. Remote sellers are exempt from the license fee under Colorado Senate Bill 22-032.⁷

Once your application is approved, the town designates you a monthly or quarterly filer and emails your license.⁸ Returns and payment are due by the 20th of the month following the collection period, whether you file monthly or quarterly. Breckenridge uses the GovOS platform at breckenridge.munirevs.com and accepts e-checks and Visa, Mastercard, and Discover.⁹

Two filing details catch people off guard. Breckenridge offers no vendor fee or service fee deduction, so you remit 100% of what you collect.² And starting in 2026, paper returns carry a $15 fee; electronic filing through GovOS avoids it.¹⁰

Penalties for Filing Late

A late return triggers a penalty of 10% of the sales tax owed, with a $15 minimum, plus 1% interest for each month the payment remains outstanding. Interest also accrues at 1% per month on any existing balance.¹⁰ Those percentages compound quickly. A business three months behind on a $2,000 monthly liability faces $200 in penalties per missed return plus accumulating interest on the growing balance. With no vendor fee cushion built into the system, staying current is the cheapest thing you can do.

Remote Sellers and Online Marketplaces

If you sell into Breckenridge from out of state, Colorado’s economic nexus rules apply. Following the 2018 Supreme Court decision in South Dakota v. Wayfair, Colorado can require remote sellers to collect and remit sales tax once they exceed the state’s economic thresholds. The Breckenridge license itself is free for remote sellers under Senate Bill 22-032.⁷

Sales through marketplaces like Amazon, Etsy, or eBay are generally handled by the platform, which collects and remits tax as the marketplace facilitator. Sales made through your own website or direct channels remain your responsibility and get filed through the GovOS portal.

1
Town of Breckenridge. Tax Rates and Revenue Distributions
2
Breckenridge, CO. Tax Frequently Asked Questions (FAQs)
3
Town of Breckenridge. Sales and Accommodation Tax
4
Ballotpedia. Town of Breckenridge Marijuana Excise Tax, Ballot Issue 2C (November 2013)
5
Town of Breckenridge. Tax on Construction Materials
6
Department of Revenue – Taxation. Charities and Nonprofit Organizations
7
Town of Breckenridge. Business Licenses
8
Town of Breckenridge. Sales Tax
9
Town of Breckenridge. Frequently Asked Questions – Town of Breckenridge
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Town of Breckenridge. How to Remit Taxes