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Short-term rental rules: Colorado (statewide)
A summary, read November 8, 2026. This is a short summary of what the official source below states. It is general information, not legal advice. Rules change — read the official source before you rely on it.
- The state's sales tax guide says short-term rentals of rooms and accommodations are subject to Colorado sales tax, charged on the entire amount for the room or accommodation.
- Under certain circumstances, renting to a permanent resident for at least 30 consecutive days is exempt.
- The guide states the Colorado state sales tax rate as 2.9%; state-administered local sales taxes may also apply.
- A retailer required to collect Colorado sales tax must hold a Colorado sales tax license, and filing is generally monthly.
- A seller who sells only through a marketplace may be exempt from licensing, collecting and filing when the marketplace collects all the applicable state and state-administered local taxes.
Official source
City rules on top of these: Denver · Colorado Springs.