Motor Vehicle Sales Tax

Learning Modules for Dealerships

Sales Tax for Vehicle Sales (DR 0024 Form)

After completing this course, you will be able to do the following:

  • Background - Understand the importance of properly completing the DR 0024 form. 
  • DR 0100 - Learn how to fill out the Retail Sales Tax Return (DR 0100).
  • DR 0800 - Use the DR 0800 to look up local jurisdiction codes.
  • DR 0024 - Find out how to complete the DR 0024 form.
  • Examples - View examples based on real dealerships, to better understand the DR 0024 form. 

  View Learning Module

  Download/Print PDF Forms

Sales Tax for Vehicle Leases (DR 0026 Form)

After completing this course, you will be able to do the following:

  • Background - Understand the importance of properly completing the DR 0026 form. 
  • DR 0100 - Learn how to fill out the Retail Sales Tax Return (DR 0100).
  • DR 0800 - Use the DR 0800 to look up local jurisdiction codes.
  • DR 0026 - Find out how to complete the DR 0024 form.
  • Examples - View examples based on real dealerships, to better understand the DR 0026 form. 

  View Learning Module

  Download/Print PDF Forms

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.

Manufactured Homes & Other Prefabricated Housing

Manufactured 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.

Manufactured home dealers are generally required to collect all state and state-administered sales taxes applicable to the location where the purchaser takes possession. For more information, review the Manufactured Homes & Other Prefabricated Housing Guidance Publication.