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On Nov. 4, 2003, the electors of Arapahoe County voted to impose a 0.25% County Open Space sales and use tax on the sale of
tangible personal property at retail and the furnishings of certain services within the County as provided in Section 29-2-105(1)(d),
C.R.S. This tax is effective Jan. 1, 2004, through Dec. 31, 2023 for the purpose of preserving open space in Arapahoe County.
This tax is to be remitted to the Colorado Department of Revenue on the same form that is currently used to remit state sales
tax, Form DR 0100. Arapahoe County allows a vendor fee of 0.5% to cover the retailer’s expenses for collecting and remitting
the sales tax as allowed by state law.
Sales Tax
The tangible personal property and services, which are taxable under the County Open Space sales and use tax are the same
as the tangible personal property and services for taxes pursuant to Section 39-26-104, C.R.S. Some of these exemptions include,
but are not limited to purchase of:
- Food (grocery type items not food for home consumption)
- Vending machine food
- Machinery and machine tools as specified in Section 26-114 (11)
- Farm equipment, including eases, as exemptions under Section 39-26-114 (20)
- Low-emitting motor vehicles and power sources, as set forth in Section 39-26-114 (22)
- Registered pesticides
- Construction and building materials on which a use tax is being paid
- Personal property on which a specific ownership tax is being paid and the purchaser is a non-resident and the property is
registered outside Arapahoe County limits
- Property on which a sales or use tax has already been paid in an amount to or equal in excess of the Arapahoe County Open
Space sales and use tax.
- Food purchased with food stamps
- Prescription Drugs
Use Tax
A 0.25% use tax is imposed for the privilege of using, or consuming construction and building materials purchased at retail
and for the privilege of storing, using or consuming in Arapahoe County any motor vehicle purchased at retail on which registration
is required. Some exemptions from the use tax include but are not limited to the storage, use, or consumption of:
- Tangible personal property which is subject to a retail sales tax imposed by Arapahoe
County
- Tangible personal property purchased for resale
- Tangible personal property used by a non-resident for personal use
- Tangible personal property used by the U.S. Government, the State of Colorado and its subdivisions or by religious and charitable
organizations as set forth in state statute
- Tangible personal property used as an ingredient in manufacturing a product
- Tangible personal property already subjected to a sales or use tax of another County
- Motor vehicle, if purchaser was a non-resident of Arapahoe County and he/she purchased the vehicle outside of Arapahoe County
and registered the vehicle outside of Arapahoe County
- Motor vehicles and construction and building materials if a written contract for the purchase was entered into before Jan.
1, 2004
Sales and use tax information on motor vehicles:Purchased by Arapahoe County residents
Leased in Arapahoe County
Purchased by City of Centennial residents
Leased by City of Centennial residents
Purchased by City of Sheridan residents
Leased by City of Sheridan residents
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