Motor Vehicle Sales Tax

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

Motor Vehicles Guide
Standard Sales Tax Receipt for Vehicle Sales
- Instructions for Standard Sales Tax Receipt for Vehicle Sales

Motor Vehicle Leases

Leases Guide
Tax Statement for Leased Motor Vehicle
- Tax Statement for Leased Motor Vehicle Instructions
Lessor Registration for Sales Tax Collection
- DR 0440 & Site Registration

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.