There are currently 71 self-collecting home-rule jurisdictions (towns and cities). That number is about to change again to 70 now as Cañon City becomes a state-collected jurisdiction effective January 1st, 2021.
Colorado differs from most states when it comes to sales and use tax. Local municipalities are allowed to be self-collecting home-rule jurisdictions rather than having the Colorado State Department of Revenue collect their tax and administer their sales and use tax laws. That means multiple registrations plus varied tax laws and regulations unique to each of these 71 self-collecting home-rule jurisdictions.
Alamosa dropped its self-collecting home-rule status and became state-collected effective 7/1/2019.
We’ve posted links to the home-rule jurisdictions sales tax webpages as well as the Colorado State DOR and other states’ sales tax websites under the Resources page here: