Colorado Affidavit for Sales Tax Exemption for Farm Equipment

Affidavit for Sales Tax Exemption for Farm Equipment
Form DR 0511
DR 0511 (08/30/13)
colorado department of revenue
Denver, CO 80261 - 0009

*130511==19999*

Affidavit for Colorado Sales
Tax Exemption for Farm Equipment
	 I affirm that I have reviewed the written standards on this affidavit and that the primary use of this purchase or lease
will qualify for the Colorado sales tax exemption for farm equipment used directly and primarily in my for-profit farm,
ranch or livestock production facility operation, or used at my dairy farm for the production of raw milk.
	I accept that I remain directly liable for the sales or use tax assessment, and any applicable penalty or
interest, if my purchase is found to not qualify for the exemption, or if my purchase or lease is converted to a
non-qualifying use.
	 I understand that the dealer may request this affidavit for every purchase or lease, or less frequently, but a minimum
of every two years.
Please Print or Type
Customer Last Name

First Name

Middle Initial

Company Name (if applicable)
Address

Colorado Driver License Number

TIN or Colorado Tax Number (if applicable)
City

State Zip

Signature

Date (MM/DD/YY)

Seller Business Name
Date of Sale* (MM/DD/YY)

Colorado Sales Tax Account Number
Amount of Sale*

Dealer:  Where any dealer has a reasonable doubt
about either the primary use of the item they are selling
to a commercial farm or ranch, or whether the item
qualifies as a farm tractor, implement of husbandry,
irrigation equipment, or aircraft used in crop dusting, the
dealer cannot rely on this affidavit and must collect the
sales tax. [§39-26-703 C.R.S.]. Any customer who must
pay the sales tax may claim a refund from the Department of Revenue on form DR 0137, providing such proof
of his farming operation expenses and income and the
use of the item as is appropriate. Illegible or incomplete
affidavits cannot be accepted. Dealers who accept them
risk liability for tax on the products.

Invoice Number*

This affidavit must be retained for three years from the
date the vendor files his or her sales tax return
reporting the sale. The department may request a copy
of this
affidavit at any time during that three year period.
*Sellers must either (1) show the details of the sale here
on the affidavit blocks or (2) be able to tie this affidavit
back to every purchase the customer made that was tax
emempted under this affidavit.