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.
