In general, retailers, including auto dealers are required to collect sales tax on the purchase price of each motor vehicle they sell in Colorado and prepare a Standard Sales Tax Receipt for Vehicle Sales (DR 0024) to document the collection of tax. This receipt must also be completed by any retailer that sells wheeled trailers, semitrailers, manufactured homes, special mobile machinery, self-propelled construction equipment, or salvage vehicles. The DR 0024 must be submitted to the county clerk along with the titling paperwork before title and registration can be issued. The DR 0024N is the instructions for Standard Sales Tax Receipt for Vehicle Sales (DR 0024).
