DR 0026 (10/24/19)
Sales Tax Accounting Section
Denver CO 80261-0009
(303) 238-SERV (7378)
In lieu of Standard Sales Tax Receipt for Vehicle Sales
(DR 0024), auto dealers must prepare a Tax Statement for
Leased Motor Vehicle (DR 0026) for any motor vehicle they sell
to a lessor, if the dealer does not collect tax on the sale because
the lessor will collect sales tax on the lease payments. Dealers
must also report on this form any tax due and collected on any
amount paid by the lessee to the dealer at the time of signing
and delivery. Dealers must submit this completed form to the
county clerk for the county in which the vehicle will be registered.
Please see the instructions accompanying this form and
Department publications Sales & Use Tax Topics: Motor Vehicles
and Sales & Use Tax Topics: Leases for additional guidance in
completing this form.
Tax Statement for
Leased Motor Vehicle
This statement must be presented to the county clerk before title and/or registration can be issued.
Part 1. Vehicle Information
Model Year Make Model Vehicle Identication Number
Part 2. Lessee Information
Name of Lessee
Address of Lessee
Name of Driver
Address of Driver
Part 3. Lessor Information
Name of Lessor
Address of Lessor
Name of Delivery Agent
Address of Delivery Agent
Date of Lease Dealer Number Lessor Colorado Sales Tax Account Number Lessor City Sales Tax Account Number (if applicable)
Part 4. Sales Tax on Amount Paid at Signing and Delivery
Amount Paid at
Signing and Delivery:
Tax Rate Tax Remitted with DR 0100 Tax Remitted with DR 0026
2.9% $ $
% $ $
Statutory City Name (if applicable)
% $ $
Special District Name
% $ $
County Name
% $ $
Colorado Sales Tax Account Number for Tax Remitted
with DR 0100:
Part 5. Sales/Use Tax Payment for Home Rule City (if applicable)
Home Rule City Name (if applicable)
Tax Rate Tax Remitted to City Tax Remitted with DR 0026
Taxable Amount:
$ % $
Number of Months Lease is to Run:
Part 6. Total Amount Due with DR 0026
Sum of amounts in Parts 4 and 5 under "Tax Remitted with DR 0026"