The Evergreen Colorado sales tax rate depends on which county the sale takes place in. Because Evergreen is unincorporated and has no city tax, the combined rate is 4.5% in the Jefferson County portion and 5.55% in the Clear Creek County portion.1Jefferson County Colorado. Jefferson County Frequently Asked Questions2Clear Creek County. Clear Creek County Frequently Asked Questions A few addresses on the Jefferson side sit inside additional special districts that push the rate higher still.
Why There Is No City Tax
Evergreen is an unincorporated community. There is no city council and no city sales tax authority, so the total rate is built entirely from state, county, and regional district layers. That keeps the combined rate lower than in much of the Denver metro area, where municipal taxes often add 3% or more. The trade-off is that the exact rate depends on the address, and the county line runs through the community.
Jefferson County Portion: 4.5%
Most of Evergreen sits in Jefferson County. The standard 4.5% combined rate for unincorporated Jefferson County breaks down like this:1Jefferson County Colorado. Jefferson County Frequently Asked Questions
- Colorado state tax: 2.9%3Department of Revenue – Colorado Taxes. Sales Tax Rate Changes
- Regional Transportation District (RTD): 1.0%4Colorado Department of Revenue. DR 1002 Colorado Sales/Use Tax Rates – Section: Regional Transportation District
- Scientific and Cultural Facilities District (SCFD): 0.1%5Colorado Department of Revenue. DR 1002 Colorado Sales/Use Tax Rates – Section: Scientific and Cultural Facilities District
- Jefferson County Open Space tax: 0.5%1Jefferson County Colorado. Jefferson County Frequently Asked Questions
Some Evergreen addresses fall inside additional local improvement or metropolitan districts. Properties in the Southeast Jefferson County Local Improvement District add 0.5%, bringing the total to 5.0%. Properties inside the Aspen Park Metropolitan District add 0.25%, for a total of 4.75%. When both overlap, the rate reaches 5.25%.1Jefferson County Colorado. Jefferson County Frequently Asked Questions These boundaries can shift between properties that are only a few hundred yards apart.
Clear Creek County Portion: 5.55%
A smaller section of the Evergreen area sits in Clear Creek County. Clear Creek imposes a 2.65% county sales tax, raised from 1.65% effective January 1, 2022.2Clear Creek County. Clear Creek County Frequently Asked Questions Added to the 2.9% state tax, the combined rate is 5.55%.3Department of Revenue – Colorado Taxes. Sales Tax Rate Changes
Clear Creek County sits outside the RTD and SCFD boundaries, so neither district tax applies here.4Colorado Department of Revenue. DR 1002 Colorado Sales/Use Tax Rates – Section: Regional Transportation District Even without those layers, the higher county rate makes the Clear Creek side slightly more expensive at the register than the standard Jefferson County side.
Which Rate Applies to Your Sale
Colorado uses destination-based sourcing for state-administered sales tax. The rate is set by where the buyer takes possession of the goods, not where the seller is located.6Department of Revenue – Taxation. Sales Tax Guide Pick something up at a store and the store’s address controls. Have it shipped to your home and your home address controls. Send a gift to a friend and the friend’s address controls.
For an Evergreen business, that means a delivery across the county line changes the rate mid-route. The Colorado Department of Revenue publishes a free Geographic Information System tool that returns the exact combined rate for any address.7Colorado Department of Revenue – Taxation. Geographic Information System (GIS) Information It’s the cleanest way to confirm whether an address falls inside one of the Jefferson County special districts.
What Is and Isn’t Taxable
Most sales of physical goods are taxable at the applicable combined rate, including electronics, clothing, furniture, and household items. Prepared restaurant food and drinks are taxable too. Several categories are treated differently.
Groceries
Food intended for home consumption is exempt from the 2.9% state sales tax. Candy and soft drinks lost that grocery exemption in 2010 and are taxed at the full state rate.8FindLaw. Colorado Revised Statutes Title 39 Taxation – 39-26-707 Whether a county also exempts groceries depends on whether that county has adopted the state exemption. The DR 1002 publication, updated each January and July, lists the exemptions each jurisdiction has adopted.9Colorado Department of Revenue. DR 1002 Colorado Sales/Use Tax Rates
Prescription Drugs and Medical Items
Prescription medications are exempt from state sales tax. Prosthetic devices designed and fitted for a specific individual are also exempt. Over-the-counter medications, vitamins, and general health supplements do not qualify.
Diapers and Period Products
Since January 1, 2023, Colorado has exempted diapers, incontinence products, and period products from state sales tax. The exemption does not automatically carry over to county or local taxes unless the local jurisdiction has adopted it, so verify Jefferson County and Clear Creek County status in the DR 1002 or with the county directly.
Use Tax When Sales Tax Wasn’t Collected
If you buy something without paying sales tax at the time of purchase, you owe Colorado use tax at the same rate you would have paid in sales tax. This most often comes up with online purchases from out-of-state sellers that don’t collect Colorado tax, or with items bought in another state and brought into Evergreen.10Department of Revenue – Taxation. Consumer Use Tax Guide
Individuals can generally file and pay use tax once a year. If you already paid sales or use tax to another state on the same item, Colorado gives you a credit for that amount.10Department of Revenue – Taxation. Consumer Use Tax Guide Motor vehicles are handled separately: any use tax owed on a vehicle is paid to the county clerk at registration rather than on a tax return.