Colorado Hotel Sales Tax: The 30-Day Written-Agreement Conditions

Both state conditions must be met

For Colorado sales tax, the Department says the rental must be to a natural person who is a permanent resident of the room or accommodations, and the person must enter into or have entered into a written agreement for occupancy for at least thirty consecutive days. A 30-night price quote alone is not an explanation of how the property meets these conditions.

What counts as a written agreement

The Department includes a legally enforceable contract made in writing, electronically or by other means. Evidence can include a hotel registration or rent receipt. A canceled check alone does not qualify. Ask the property to identify the agreement it relies on and keep a copy with your folio.

State-administered local sales taxes

The guidance extends the exemption from city, county and special-district taxes administered by the Department, under the stated conditions, to legal entities such as corporations, partnerships and LLCs as well as natural persons. That is a useful distinction for an employer booking rooms. It is not a statement that every locally administered lodging tax has the same exemption.

Do not assume retroactivity or a universal switch date

The conditions above, rather than a simple rule that the first month must always be taxed, govern the exemption. This guide does not infer a refund entitlement or a prospective-only transition. Have the hotel explain how its agreement and billing apply the official conditions to your actual booking.

• Separate state sales tax, state-administered local sales taxes and any independently administered local lodging taxes.
• Confirm who is renting: the individual guest or a legal entity.
• Ask what changes if the guest leaves before the agreed period, and retain the written answer.