All State Offices will be closed on Monday, October 2, in observance of Frances Xavier Cabrini Day.


DR 1369 - Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles

Local Taxes: Unless cities, counties or special districts have adopted an ordinance or resolution to exempt LEV heavy vehicles, local taxes are due on the purchase or sale of LEV heavy vehicles. Refer to Colorado Sales/Use Tax Rates (DR 1002) to determine if a city or county has allowed this exemption. Home-rule cities are also listed in the DR 1002. Most home-rule cities enact their own sales tax ordinances and collect their own taxes. Contact home-rule cities directly for their rules regarding sales taxes on heavy vehicles.

Claiming the Tax Exemption: The dealer should not collect the state sales tax on vehicles that qualify for this exemption, although local taxes may still be due. Likewise, the state tax should not be collected at the time the vehicle is registered at the county office. If any sales tax is paid in error, a Claim for Refund (DR 0137) may be submitted to the state within three years from the purchase date to receive a refund of taxes paid in error. Evidence of gross vehicle weight rating and EPA certification must be submitted with the claim to qualify for a refund.

View & Download Form DR 1369