All entities and individuals doing business in Summit County are required to pay sales tax. This includes the short term rental of property.
Summit County charges sales tax and mass transit tax on the purchase of all goods, including food.
State sales tax and .125% of the affordable housing tax are not charged on the purchase of food.
All short-term property rentals (less than 30 days) are subject to the sales tax and mass transit tax as well as the associated towns’ lodging tax.
Unincorporated Summit County does not have a lodging tax.
Short Term Rental Regulations
Summit County has adopted regulations for short-term vacation rentals located within unincorporated areas of Summit County. Learn more about the Short Term Rental Regulations.
A sales tax license is not needed from the county. This is obtained from the State because the State of Colorado Department of Revenue collects all county and mass transit taxes. To get a sales tax license with the State of Colorado, or for specific questions about sales tax, visit their website or call (303) 238-7378.