Motor Vehicle Sales Tax | Department of Revenue

Motor Vehicle Sales Tax Filing Information

Sales Tax Return Changes

The Sales Tax Return (DR 0100) changed for the 2020 tax year and subsequent periods. Motor vehicle dealerships, should review the DR 0100 Changes for Dealerships document, in addition to the information on the DR0100 Changes web page.

Motor Vehicle Sales

Sales & Use Tax Topics: Motor Vehicle Sales
DR 0024 - Standard Sales Tax Receipt for Vehicle Sales
- DR 0024N - Instructions for Standard Sales Tax Receipt for Vehicle Sales

Motor Vehicle Leases

Sales & Use Tax Topics: Motor Vehicle Leases
DR 0026 - Tax Statement for Leased Motor Vehicle
- DR 0026N - Tax Statement for Leased Motor Vehicle Instructions
DR 0440 - Lessor Registration for Sales Tax Collection

Manufactured Homes & Other Prefabricated Housing

Manufactured homes (HUD homes) in Colorado, but not other forms of prefabricated housing, must be titled with the Colorado Department of Revenue. All applicable sales and/or use taxes must be paid before the Department or any county clerk acting as the Department's authorized agent may issue a certificate of title.

For additional information, please see Department publication Sales & Use Tax Topics: Prefabricated Housing.