Colorado

KEY DEFINITIONS

• For tax purposes, Colorado defines short-term rentals as units rented for less than 30 consecutive days.

LICENSING REQUIREMENTS

• Colorado passed legislation in 2020 which allows counties to create regulations for licensing short-term rentals, setting fees, and revoking licenses.

TAX INFORMATION

• Owners and managers of units rented for less than 30 consecutive days are required to collect and remit sales taxes. Applicable state, special district taxes, county lodging and local marketing district taxes, all state-collected local and county sales taxes are also due on the rental price.
• Colorado Department of Revenue Vacation Rental FAQs
• Colorado Sales Tax Lookup