Colorado Sales Tax Refund for Vehicles Used in Interstate Commerce

Sales Tax Refund for Vehicles Used in Interstate Commerce
Form DR 0202
Departmental Use Only

DR 0202 (09/17/13)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0009

State Sales Tax Refund For Vehicles
Used In Interstate Commerce

*140202==19999*

Most heavy vehicles qualify for a full refund of the state tax as a LEV vehicle. See FYI Sales 91 before you file this form.
Section 1: General Information
0202-650
SSN

FEIN

Colorado IRP Number

Last Name (Individual or Business)

First Name

Middle Initial

Address

City

State

Zip

Mailing Address (if different than above)

City

State

Zip

Section 2: Vehicle Information (One vehicle per application)
This motor vehicle must be titled and registered in the state of Colorado. See the instruction page of this form for
required documentation. If the required documentation is not submitted, the refund application will not be processed.

Make

Model

Year (YYYY)

VIN

Check One

Purchase or Lease Date

	

Purchase	

Lease

(MM/DD/YY)

Section 3: Leased Vehicle (Only complete if vehicle is leased)
Complete Section 3 if the vehicle was leased. You must file a separate refund claim for each of the first three (3) years of
requested eligibility. Check only the year applicable.
Total of Base Monthly Payment

Total Number of Lease Payments

Number of Lease Payments made in prior year

For which lease year are you requesting
First Year
Second Year
Third Year
this refund?
Section 4: Purchased Vehicle (Only complete if vehicle is purchased)
Complete Section 4 if the vehicle is purchased. Filing this claim in the year of purchase will complete the refund claim for
all three (3) years of eligibility.
Sale Price

Trade-In

Difference (Taxable Amount)

State Tax Paid

Section 5: Applicant Certification
I certify under penalty of perjury in the second degree that the above statements are true correct and complete.
Print Name

Signature of Owner or Corporate Office

Title

Date (MM/DD/YY)

State Sales Tax Refund For Vehicles
Used In Interstate Commerce
Instructions
Who qualifies:
Individuals or businesses that purchased a new 2010
or later truck tractor with a GVW in excess of fifty-four
thousand pounds (54,000 GVW) on or after July 1, 2011,
and use this vehicle in interstate commerce.
A separate application must be completed for each vehicle.
The application must be accompanied by proof of payment
of Colorado state sales and/or use taxes paid by the
taxpayer associated with the purchase. Applications
without the requested documentation will not be
processed. Documentation should include:
Copy of the cab card for the vehicle for which you
are requesting the refund.
Copy of the vehicle registration
Copy of Colorado Title if available
In-State purchases – DR 0024 Standard Sales Tax
Receipt showing sales tax collected.
Copy of the purchase agreement or lien holder’s
agreement.
Out-of-State purchases – Colorado Registration/
Ownership Tax Receipt showing sales tax collected.
For leases – Attach proof of state tax paid. This
would include a copy of the lease agreement and
copies of documents showing the monthly lease
payments made.
Copy of your Lease Act Disclosure document.

Complete all applicable items in each section.
Section 1: General Information
Enter Social Security Number (SSN), OR Federal ID
number (FEIN), and Colorado IRP account number. Owner
or business name, home or business address, phone
number, and mailing address if different. Section 2: Vehicle
Information.
Section 2: Vehicle Information
Enter make, model, year, vehicle identification number
(VIN) and date of purchase or lease for the vehicle for
which you are requesting the refund. Mark if you purchased
or leased the vehicle. Complete either section 3 or 4.
Section 3: Leased Vehicle Information
Enter total of base monthly payment, total number of
lease payments in your lease agreement, number of lease
payments included with this refund that you made in the
prior year. Check the box of the applicable year for this
application.
Section 4: Purchased Vehicle information
Enter the sale price of your vehicle, trade-in allowance,
subtract the trade-in from the purchase price and enter the
difference (this is the taxable amount), Colorado state sales
tax paid.

Refunds are processed on a first in first out basis.
Refunds will be issued until allocated funds expire
for each of the first three calendar years after the
purchase/lease of the vehicle.

Only a portion of the 2.9% state sales tax is refundable, no
other taxes are to be included in your request. If the refund
is being requested on a leased vehicle include only state
sales taxes paid during the calendar year applied for with
this request.

For additional information, see FYI Sales 88 Refund for
Vehicles Used in Interstate Commerce on the department’s
web site at www.TaxColorado.com

Section 5: Applicant Certification
Sign and date the application. Include job title of the officer
when the refund is requested by a business.
Mail to and make checks payable to:
Colorado Department of Revenue
Denver, CO 80261-0009