Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration

Machinery and Machine Tools State Sales Tax Exemption Declaration
Form DR 1192
*DO=NOT=SEND*

DR 1192 (10/12/17)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0009
Colorado.gov/Tax

Instructions For Using Colorado Machinery and
Machine Tools Sales Tax Exemption Agreement
1.	Taxpayer currently files more than 100 Machinery and
Machine Tool Exemption forms (DR 1191's) per year.
Taxpayer elects to use this alternative method of meeting
Machinery and Machine Tool responsibilities by completing
and signing the "Colorado Machinery and Machine Tools
State Sales Tax Exemption Declaration". This declaration
is then sent to the Colorado Department of Revenue.

4.	Taxpayer will include a description of item(s) including
machine parts (after 01/01/88) and how this Machine(s)
or Machine part(s) is used in manufacturing on either the
purchase order or the sales invoice. If the description is
entered on the purchase order then the purchase order or
a photocopy of the purchase order must be attached to
the sales invoice and maintained in the sales invoice file.

2.	Taxpayer may photocopy this declaration and send this
photocopy along with purchase order (excluding blanket
or open purchase orders) for machinery and machine
tools qualifying for exemption from Colorado State sales
tax. Seller will type or write purchasers Colorado account
number on the sales invoice.

5.	Taxpayer agrees to maintain the sales invoices and
purchase order records in accordance with Colorado
Statutory requirements.

3.	If taxpayer routinely purchases from a vendor a photocopy
of the declaration may be kept on file by the vendor. The
purchaser can then purchase machinery and machine
tools, qualifying for exemption of Colorado State sales
tax by indicating on the purchase order "exempt sale Colorado State Sales Tax Account #XXXXXXXX" (excludes
blanket or open purchase orders). Seller will type or write
purchasers Colorado account number on the sales invoice.
It should be noted by the purchaser that inclusion of the
purchasers Colorado account number on the purchase
order removes any sales tax liability from the seller. The
purchaser is liable for any subsequent sales tax liability
for the purchase.

6.	This alternative method will not require purchaser to file
any documents with the Department of Revenue. Should
purchaser be audited all required information will be
available within the taxpayer's sales invoice file.
7.	The Colorado Department of Revenue may revoke
taxpayer's Colorado Machinery and Machine Tools Sales
Tax Exemption Agreement if taxpayer is abusing the
privilege of using this alternative method.

Note: Cities, counties and special districts may or may not exempt manufacturing equipment from local sales taxes. Refer
to publication DR 1002 for a list of localities that exempt this equipment from local tax.

*141192==19999*

DR 1192 (10/12/17)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0009
Colorado.gov/Tax

Colorado Machinery and Machine Tools
State Sales Tax Exemption Declaration
A taxpayer may file the DR 1192, Colorado Machinery and
Machine Tools State Sales Tax Exemption Declaration, if
the taxpayer (purchaser):
	
•	 Anticipates filing annually more than 100 Machinery
and Machine Tool Exemption forms (DR 1191's).

Company Name

•	 Maintains sales invoices with a description of item(s)
including machine parts (after 01/01/88) and indicate
how the machine(s) or machine part(s) are used in
manufacturing.
•	 Agrees to comply with all instructions for using Colorado
Machinery and Machine Tools Sales Tax Exemption
Declaration.

Colorado Sales Tax Account Number

Date (MM/DD/YY)

Location Address

City

State

Zip

Mailing Address

City

State

Zip

Type of Business
Phone Number

Fax Number

I declare under penalty of perjury in the second degree that I am a duly authorized officer of the corporation for which
Exemption Declaration is requested and that I am acting in my official capacity in making this request.

Name (printed)
Signature

Title

Date (MM/DD/YY)