Colorado Form DR 0024 serves as the official document that auto dealers must prepare for every motor vehicle transaction, covering everything from cars and trucks to trailers, semitrailers, manufactured homes, special mobile machinery, self-propelled construction equipment, and even salvage vehicles, ensuring all required state and local sales or use taxes get collected before any titling or registration occurs. Dealers fill out this form completely and hand it over to the county clerk where the buyer plans to register the vehicle, fulfilling legal requirements under Colorado statutes that block vehicle registration until taxes are settled. It captures essential details like dealer info, buyer details, vehicle specs including trades, and breaks down tax calculations across state, county, city, special districts, and even home rule cities, while distinguishing between taxes already paid via monthly returns and those due directly on this form. This single-page receipt acts as proof of tax compliance, streamlining the process for buyers heading to the DMV and helping dealers maintain accurate records amid Colorado’s complex local tax jurisdictions.
How to File Colorado Form DR 0024
Dealers prepare one DR 0024 form per vehicle sale and submit the completed original to the county clerk in the registration county. Buyers present this form at titling to prove taxes paid. Retain copies for your sales tax records. File alongside monthly DR 0100 returns if applicable, or remit use taxes directly here. Submit promptly to avoid registration delays.
How to Complete Colorado Form DR 0024
Part 1: Dealer, Purchaser, and Vehicle Information
Dealer/Retailer Name
Enter your full legal business name exactly as registered with the Colorado Department of Revenue.
Dealer/Retailer Address
Provide your complete street address, city, state, and ZIP code where your dealership operates.
Dealer Number
Input your seven-digit Colorado sales tax license number issued by the Department of Revenue.
Dealer Invoice Number
Write the unique invoice or sales order number from your internal records for this transaction.
Dealer/Retailer Signature
Sign your name by hand or electronically, certifying the information’s accuracy under penalty of law.
Gross Sales Price
Record the total dollar amount buyer agreed to pay before any deductions or taxes.
Gross Amount of Trade-in (if any)
State the full fair market value of any vehicle traded in toward purchase, or enter zero if none.
Net Sales Price
Subtract trade-in amount from gross sales price to get taxable base amount.
Date of Sale
Note the exact date buyer and seller finalized agreement, in MM/DD/YYYY format.
Model Year
Enter four-digit year of the sold vehicle’s manufacture.
Make
List vehicle manufacturer name, like Ford, Toyota, or Chevrolet.
Model
Specify exact model trim, such as F-150 XL or Camry LE.
Vehicle Identification Number
Copy the full 17-character VIN from vehicle title or door jamb sticker.
Trade-in Model Year
If applicable, enter four-digit year of first trade-in vehicle.
Trade-in Make
Name manufacturer of first trade-in vehicle.
Trade-in Model
Detail model of first trade-in vehicle.
Trade-in Vehicle Identification Number
Record complete 17-character VIN of first trade-in vehicle.
Trade-in Model Year
For second trade-in vehicle, enter its four-digit manufacture year.
Trade-in Make
Identify maker of second trade-in vehicle.
Trade-in Model
Describe second trade-in vehicle’s model.
Trade-in Vehicle Identification Number
Enter full VIN for second trade-in vehicle.
Purchaser’s Name
Write full legal name of primary vehicle buyer.
Purchaser’s Address
Provide buyer’s complete street address, city, state, and ZIP code.
Part 2: Sales/Use Tax on Vehicle Sale
Dealer/Retailer Colorado Sales Tax Account Number
Enter your state sales tax account number again for verification.
Dealer/Retailer City Sales Tax Account Number (if applicable)
If you collect city taxes, input that separate account number.
Vehicle Delivered to Purchaser’s Address?
Check “Yes” if delivery matches buyer’s listed address, or “No” if delivered elsewhere.
Net Sales Price
Repeat the calculated net taxable amount from Part 1.
State
Enter 2.9% fixed rate in rate column; calculate 2.9% of net price.
Sales Tax Remitted with DR 0100
If you already paid this state tax via monthly return, enter amount here; otherwise zero.
Use Tax Remitted with DR 0024
Enter unpaid state tax balance due now.
RTD/SCFD Name
Name applicable Regional Transportation District or Scientific Cultural Facilities District.
Rate
Insert RTD/SCFD tax percentage from jurisdiction tables.
Sales Tax Remitted with DR 0100
Amount already paid via monthly filing, if any.
Use Tax Remitted with DR 0024
Unpaid RTD/SCFD tax due on form.
Statutory City Name (if applicable)
List city name if statutory (non-home rule) city tax applies.
Rate
Enter that city’s sales tax rate.
Sales Tax Remitted with DR 0100
Pre-paid amount for this city tax.
Use Tax Remitted with DR 0024
Balance due for city tax.
Special District Name
Identify any other special taxing district.
Rate
Provide its specific tax rate.
Sales Tax Remitted with DR 0100
Prior payments.
Use Tax Remitted with DR 0024
Current due amount.
County Name
Name the county of vehicle delivery/registration.
Rate
Enter county sales tax rate.
Sales Tax Remitted with DR 0100
Amount sent previously.
Use Tax Remitted with DR 0024
Remaining county tax owed.
Part 3: Sales/Use Tax Payment for Home Rule City (if applicable)
Home Rule City (if applicable) Name
Enter name of any home rule city where tax applies, like Denver or Aurora.
Tax Rate
State the home rule city’s specific rate.
Tax Remitted to City
Amount buyer already paid directly to city clerk.
Tax Remitted with DR 0024
Dealer’s portion of home rule tax due here.
Taxable Amount
Restate net sales price serving as base for this calculation.
Part 4: Total Amount Due with DR 0024
Sum of amounts in Parts 2 and 3 under “Tax Remitted with DR 0024”
Add all entries from “Use Tax Remitted with DR 0024” columns in Parts 2 and 3.
Total Amount Due
Enter grand total buyer pays with this form; collect cash/check before handing to clerk.
Comment
Add any explanatory notes, like special exemptions or delivery details.