COLORADO - REVISED SALES AND USE TAX EXEMPTION FORMS

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Revised Sales and Use Tax Exemption Forms

To All Interested Parties,

The Colorado Department of Revenue has published the following revised sales and use tax exemption forms in accordance with House Bill 22-1039.

• 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 5002, Declaration of Wholesale or Entity Sales Tax Exemption. The purpose of this revised form is to consolidate the information from the following forms into the DR 5002, and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. Please note that the Multistate Tax Commission’s Uniform Sales & Use Tax Resale Certificate is also an option for documenting wholesale purchases, and that forms for machinery and machine tools no longer need to be sent to the Department.

· 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.

If you have any concerns or suggestions regarding sales and use tax exemption forms, please contact us by email at dor_taxrules@state.co.us.

For additional information and resources regarding Colorado sales and use tax, including a list of all sales and use tax forms, go to Tax.Colorado.gov/Sales-Use-Tax .