DR 0440 (09/20/19)
                                                  COLORADO DEPARTMENT OF REVENUE
                                                  PO Box 17087
*140440==19999*                                   Denver CO 80217-0087
                                                  Attn: Local Government Support, Rm 208

                      Lessor Registration for Sales Tax Collection
Any lessor that will be collecting state and state-                    Leases of 36 months or less
administered sales tax in Colorado must apply for and  Any lessor who leases tangible personal property for terms 
maintain an active sales tax license and file a completed  of 36 months or less must pay sales and/or use taxes, 
Lessor Registration for Sales Tax Collection (DR 0440).  as applicable, on the full purchase price the lessor paid 
The lessor must submit with their completed DR 0440  for the acquisition of the property, unless the lessor has 
an attachment listing the location/jurisdiction codes for  received permission from the Department to collect all 
each jurisdiction for which the lessor will be collecting  applicable state and state-administered local sales taxes 
sales tax. See Location/Jurisdiction Codes for Sales Tax  on all payments made by the lessee pursuant to the lease. 
Filing (DR 0800), available online at  Colorado.gov/tax,  Any lessor filing this form must check the applicable boxes 
for a complete list of location/jurisdiction codes.                    below to indicate whether the lessor will enter into lease 
By filing this form the lessor affirms and acknowledges the            agreements  for  terms  of  36  months  or  less  and,  if  so, 
lessor's liability to collect state and state-administered sales       whether the lessor is requesting permission to collect all 
taxes, to file periodic returns to report the correct amount           state and state-administered sales taxes on such leases. 
of tax, and to remit all taxes with the filing of such returns.        The permission to collect sales tax on lease payments, if 
This form must be signed by an officer or representative               granted by the Department, obligates the lessor to collect 
duly authorized to act on the lessor's behalf.                         sales tax on all leases made by the lessor for terms of 36 
                                                                       months or less.
Additional resources
For additional information, see        Colorado.gov/Tax and 
Department publications Sales & Use Tax Topics: Leases 
and Sales & Use Tax Topics: Motor Vehicles.
Lessor's Last Name                                                     First Name                                        Middle Initial

Lessor's Trade Name, if applicable                                                               Phone Number

Business Address                                                       County

City                                                                                             State Zip

Mailing Address                                                        County

City                                                                                             State Zip

Colorado Tax Account Number (XXXXXXXX-XXXX)                            Location/Jurisdiction Code

                                                                       Tax on property leased for terms of 36 months or less, 
Leases of 36 months or less:
                                                                       if applicable: 
                                                                             The lessor requests permission to collect sales tax on lease 
     The lessor will lease property for terms of 36 months or less
                                                                             payments

     The lessor will not lease property for terms of 36 months or less       The lessor will pay all applicable sales and use taxes on the 
                                                                             lessor's acquisition of leased property

                      Officer or Representative Duly Authorized to Act on Behalf of Lessor
Name of Officer or Representative

Signature of Officer or Representative                                                                              Date (MM/DD/YY)

                    Do not write in the space below - for departmental use only

Motor Vehicle Leasing              0150-750 (999) $0.00                Non Motor Vehicle Leasing  0155-750 (999)         $0.00

                    This form can be emailed to dor_motorvehicledistribution@state.co.us