The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 0440 - Lessor Registration for Sale Tax Collection


Any lessor that will be collecting state and state administered sales tax in Colorado must apply for and maintain an active sales tax license and file a completed Lessor Registration for Sales Tax Collection (DR 0440). The lessor must submit with their completed DR 0440 an attachment listing the location/jurisdiction codes for each jurisdiction for which the lessor will be collecting sales tax. See Location/Jurisdiction Codes for Sales Tax Filing (DR 0800) for a complete list of location/jurisdiction codes.