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Colorado Rental / transient occupancy tax

Last reviewed 2026-10-23

Rental / transient occupancy tax in Colorado

Colorado state sales tax applies to the entire amount charged for rooms or accommodations, including hotels, guesthouses and similar lodging. Permanent residents with a written occupancy agreement of at least 30 consecutive days are exempt. Local lodging taxes may also apply.

Verified Source: C.R.S. 39-26-102(11), 39-26-104(1)(f), 39-26-704(3)(a) · last checked 2026-10-23

Same topic in neighboring states

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