The Larimer County sales tax rate is 1.05% as of January 1, 2026, up from 0.80% in 2025 after voters approved a new dedicated tax for early childhood programs.1Larimer County. Sales and Use Tax Added to Colorado’s 2.9% state sales tax, the baseline before any city tax is 3.95%. Inside city limits you pay more, with combined totals running from about 6.95% in Loveland and Wellington to 8.95% in Estes Park. Where you swipe the card matters.
What You Actually Pay by City
Municipal taxes stack on top of the 3.95% state-and-county base. A short drive between towns can noticeably change your receipt.
Fort Collins
Fort Collins has the largest municipal rate in the county at 4.35%, bringing the combined sales tax to 8.30%.2City of Fort Collins. Sales Tax The city rate funds dedicated purposes including street maintenance, parks, police, and transit. Hotel stays run higher because of a separate lodging tax.
Loveland
Loveland’s city rate is 3.0%, for a combined 6.95%.3City of Loveland. Announcements – Sales Tax Rate Change That figure rose from 6.7% at the start of 2026 purely because of the countywide early childhood tax. Some Loveland shopping centers also add private fees on top of the tax; more on that below.
Wellington
Wellington charges a 3.0% municipal service fee, matching Loveland for a combined 6.95%.4Department of Revenue – Taxation. Sales Tax Rate Changes
Estes Park
Estes Park has the highest total in the county at 8.95%, driven by a 5.0% town tax.5Town of Estes Park. Sales Tax The elevated local rate reflects the cost of hosting Rocky Mountain National Park visitors on a small resident base.
Unincorporated Larimer County
Outside any city limits you pay only the 3.95% combined state and county rate. No municipal tax applies. It’s the lowest total anywhere in the county.
Why the County Portion Is 1.05%
Every fraction of the county’s 1.05% is voter-approved and earmarked. Nothing feeds a general fund.1Larimer County. Sales and Use Tax
- Open Space, 0.25%, for the county’s Open Lands Program.
- Behavioral Health, 0.25%, approved by 61% of voters in 2018 as a 20-year tax for crisis services, substance abuse treatment, and mental health programs.6Larimer County. Your Tax Dollars at Work – Inside the 2024 Behavioral Health Services Annual Report
- Early Childhood, 0.25%, approved by voters in 2025, effective January 1, 2026, and set to run through December 31, 2045.1Larimer County. Sales and Use Tax
- Jail Operations, 0.15%, for staffing and maintenance at county jail facilities.
- Fairgrounds and The Ranch, 0.15%, for the Larimer County Fairgrounds and Events Complex.
The early childhood tax is why every combined rate in the county went up by 0.25 points at the start of 2026. If a receipt from January looks different from one in December, that’s the change.
Vehicles Are Taxed by Location of Sale, Not Just Where You Live
Vehicle purchases follow different sourcing rules than ordinary retail, which surprises buyers. The tax depends on the taxing jurisdictions of both buyer and seller.7Larimer County. Sales Tax Information Buy from a Loveland dealer while living in Fort Collins and the dealer collects based on the dealership’s location; any remaining difference owed to your home jurisdiction gets collected by the Larimer County Vehicle Licensing Office before the vehicle is titled.
Private-party sales are simpler in structure but easy to under-budget. All sales taxes are collected by the county Vehicle Licensing Division at the time of titling.7Larimer County. Sales Tax Information You can’t title a vehicle with sales tax outstanding, so plan for it before you hand over cash for the car.
For motor vehicles specifically, a nonresident of a city or county is exempt from that jurisdiction’s state-administered local tax if the vehicle will be registered elsewhere, but use tax is owed to the jurisdiction where the vehicle actually gets registered.8Department of Revenue – Taxation. Sales Tax Guide
Charges on Your Receipt That Aren’t Tax
Some Larimer County shopping centers add charges that look like sales tax but aren’t. Public improvement fees, or PIFs, are private fees imposed by a property’s developer or landlord to fund parking lots, landscaping, and internal roads within a complex.9Colorado Department of Revenue. GIL-25-005 Because PIFs aren’t government taxes, they’re treated as part of the purchase price, so sales tax applies on top of them.
In Loveland, some developments charge a 1.25% PIF plus a separate 1.0% retail sales fee.10City of Loveland. PIF and RSF Fees Stacked on the 6.95% combined tax, a purchase in one of those districts can run over 9% above the sticker. A store across the street outside the PIF district won’t charge any of it. If a line item on your receipt doesn’t match any published government rate, that’s probably what it is.
What’s Exempt
Groceries
Food purchased for home consumption is exempt from Colorado’s 2.9% state sales tax.11Colorado Department of Revenue. Taxable and Tax Exempt Sales of Food and Related Items The exemption covers unprepared food, roughly what food stamps or WIC vouchers cover. Prepared meals, hot deli food, candy, and soft drinks generally remain taxable. Whether local jurisdictions also exempt groceries varies by municipality, so the total on a grocery run depends on which city you’re in.
Prescriptions and Medical Supplies
Colorado exempts certain medical supplies from state sales tax, with the broadest exemptions covering items dispensed under a prescription.12Office of the State Auditor. Medical Supplies Sales Tax Exemptions Over-the-counter drugs and durable medical equipment may qualify depending on the item. Home-rule cities that administer their own sales tax may define these exemptions differently than the state.13Colorado Department of Revenue. Medical Exemptions
Online Orders, Deliveries, and Use Tax
Since July 2021, Colorado treats digital goods as tangible personal property for sales tax, regardless of delivery method.14Colorado General Assembly. House Bill 21-1312 Streaming subscriptions, music downloads, and ebooks all carry the full combined sales tax rate for your location.
When you buy from an out-of-state seller that doesn’t collect Colorado tax and bring the item into the state, you owe consumer use tax at the same combined rate you’d pay locally. Most large online retailers collect it automatically now, but smaller sellers and travel purchases often don’t. If you paid sales tax to another state on the same item, you get a credit toward what Colorado charges. Individuals report and pay consumer use tax on form DR 0252, due annually by April 15.15Department of Revenue – Taxation. Consumer Use Tax Guide
Any delivery to a Colorado address that includes at least one item subject to state sales tax also triggers a flat $0.28 retail delivery fee per order, effective July 2025 through June 2026.16Department of Revenue – Taxation. Retail Delivery Fee Rates It adjusts each July for inflation and must be itemized on the receipt. Small per order, but it shows up on every qualifying delivery.