DR 0715, Application for Exempt Entity Certificate. The purpose of this revised form is to consolidate the information from form DR 0716 into the DR 0715, and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. In addition, the address for submitting this application to the Department was updated.
- DR 0716, Statement of Nonprofit Church, Synagogue, or Organization. This form has been eliminated.
- DR 0563, Sales Tax Exemption Certificate Multi-Jurisdiction. This form has been eliminated.
- DR 1367, Affidavit of Sales Paid by Government Credit Card. This form has been eliminated.
- DR 1191, Sales Tax Exemption on Purchases of Machinery and Machine Tools. This form has been eliminated.
- DR 1192, Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration. This form has been eliminated.
The Department considered replacing the following two forms but has decided to retain them and instead consider rulemaking before making changes to the forms.
- DR 1260, Sales Tax Exempt Certificate Electricity & Gas for Domestic Consumption. This form is being retained with no changes at this time.
- DR 1666, Sales Tax Exempt Certificate Electricity & Gas for Industrial Use. This form is being retained with no changes at this time.
The Department also considered comments regarding the following form and made some updates.
- DR 0172, Contractor Application for Exemption Certificate. The revised form has additional instructions to clarify that the project completion date should include any warranty period, and an updated certificate can be requested by email if the completion date is later extended. In addition, the address for mailing this application to the Department was updated.
This completes the initial simplification of sales and use tax exemption forms as required by House Bill 22-1039, but the Department will continue to pursue improvements in its forms. We anticipate considering changes to the following sales and use tax exemption forms in the coming year:
- DR 0201, Overweight Vehicle Refund.
- DR 0202, State Sales Tax Refund for Vehicles Used in Interstate Commerce.
- DR 0511, Affidavit for Colorado Sales Tax Exemption for Farm Equipment.
- DR 0780, Statement of Colorado Sales Tax Exemption for Motor Vehicle Purchase.
- DR 1369, Colorado State Sales & Use Tax Exemption for Low-Emitting Heavy Vehicles Affidavit.
For additional information and resources regarding Colorado sales and use tax, including a list of all sales and use tax forms, go to the Sales Use Tax webpage.
Recent
Workgroup Meeting – Alternative Transportation Options Income Tax Credit
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new income tax rule regarding the alternative transportation options income…
The Colorado Department of Revenue, Division of Taxation, transmitted the final report on the child care contribution tax credit study required by HB23-1091 to the General Assembly.
The Colorado Department of Revenue, Division of Taxation, is seeking public comment regarding the final report on the child care contribution tax credit study.