Understanding Logan County Tax Rates

Colorado’s sales‑tax system is built on a statewide base rate of 2.9 %. From there, each county, and many municipalities within the county, add their own percentages to fund local services such as road maintenance, public safety, and libraries. In Logan County the typical additions are:

• Logan County levy: 2.0 %
• City of Sterling (if applicable): 1.0 %–1.5 %
• Special districts (e.g., transit or water districts): up to 0.6 %

The result is a combined sales‑tax rate that usually falls between 5.9 % and 6.5 % for purchases made within the county. The exact percentage depends on the specific jurisdiction where the transaction occurs. Colorado also imposes a state income tax—a flat rate that has been 4.55 % for recent years, adjusted annually for inflation—so residents can expect both sales and income taxes on their earnings.

What’s Taxable in Logan County?

Most tangible personal property and many services are subject to the combined sales tax, but Colorado law provides several common exemptions:

• Groceries: Unprepared food items purchased for home consumption are generally exempt.
• Prescription drugs and medical devices: Items dispensed by a pharmacist or prescribed by a licensed practitioner are tax‑free.
• Clothing: Basic apparel (e.g., shirts, pants, shoes) is exempt, while luxury or specialty garments may be taxable.
• Utilities: Residential electricity, gas, and water services are exempt, though commercial utility bills are taxable.
• Automotive fuel: Gasoline and diesel are taxed at the state fuel tax rate, not the sales tax.
• Certain services: Professional services such as legal, accounting, and medical care are exempt; however, repair services, landscaping, and rental of tangible personal property are usually taxable.

Recent Rate Changes

Local tax rates are not static. They can be altered by:

• Ballot measures approved by Logan County voters.
• Legislation passed by the Colorado General Assembly.
• New or expanded special‑district assessments (e.g., transit, fire‑protection, or water‑conservation districts).

In the past two fiscal years Logan County saw a 0.3 % increase to fund a new fire‑protection district, while the City of Sterling added a 0.2 % transportation surcharge**. Because these adjustments take effect on July 1 of the applicable year, it’s wise to double‑check the current rate before filing a return or completing a large purchase. The Colorado Department of Revenue maintains an up‑to‑date rate map and a searchable database for the most recent figures.