DR 0026 (10/24/19)
COLORADO DEPARTMENT OF REVENUE
Sales Tax Accounting Section
Denver CO 80261-0009                 Tax Statement for 
(303) 238-SERV (7378)
Colorado.gov/Tax                     Leased Motor Vehicle
In lieu of Standard Sales Tax Receipt for Vehicle Sales             and delivery. Dealers must submit this completed form to the 
(DR 0024), auto dealers must prepare a  Tax Statement for           county clerk for the county in which the vehicle will be registered.
Leased Motor Vehicle (DR 0026) for any motor vehicle they sell 
to a lessor, if the dealer does not collect tax on the sale because Please see the instructions accompanying  this form and 
the lessor will collect sales tax on the lease payments. Dealers    Department publications Sales & Use Tax Topics: Motor Vehicles 
must also report on this form any tax due and collected on any      and Sales & Use Tax Topics: Leases for additional guidance in 
amount paid by the lessee to the dealer at the time of signing      completing this form.
     This statement must be presented to the county clerk before title and/or registration can be issued.
Part 1. Vehicle Information
Model Year           Make            Model                                   Vehicle Identification Number

Part 2. Lessee Information
Name of Lessee

Address of Lessee 

Name of Driver

Address of Driver 

Part 3. Lessor Information
Name of Lessor

Address of Lessor 

Name of Delivery Agent

Address of Delivery Agent 

Date of Lease        Dealer Number  Lessor Colorado Sales Tax Account Number Lessor City Sales Tax Account Number (if applicable)

Part 4. Sales Tax on Amount Paid at Signing and Delivery
Amount Paid at 
Signing and Delivery:       $        Tax Rate                       Tax Remitted with DR 0100 Tax Remitted with DR 0026
State
                                     2.9%                           $                       $
RTD/SCFD Name
                                           %                        $                       $
Statutory City Name (if applicable)
                                           %                        $                       $
Special District Name
                                           %                        $                       $
County Name
                                           %                        $                       $
Colorado Sales Tax Account Number for Tax Remitted 
with DR 0100:
Part 5. Sales/Use Tax Payment for Home Rule City (if applicable)
Home Rule City Name (if applicable) 
                                     Tax Rate                         Tax Remitted to City  Tax Remitted with DR 0026

Taxable Amount:             $              %                                                $

Number of Months Lease is to Run:
Part 6. Total Amount Due with DR 0026
Sum of amounts in Parts 4 and 5 under "Tax Remitted with DR 0026"                           $