Colorado Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles

Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles
DR 1369 Colorado State Sales and Use Tax Exemption
DR 1369 (12/09/24)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261
(303) 238-SERV (7378)
www.TaxColorado.com

Colorado State Sales and Use Tax Exemption
For Low-Emitting Heavy Vehicles Affidavit
(Submit one form for each vehicle)
Purchaser’s Information

Purchaser’s Name
Purchaser’s Address

City

Vehicle Information

Please check the appropriate date of sale

Motor vehicles greater than 10,000 pounds gross vehicle
weight rating (GVWR) are exempt from state sales tha use
tax when one of the following criteria are met:

For sales made on or before June 30, 2014
For sales July 1, 2014 through December 31, 2024
Motor vehicles greater than 10,000 pounds gross motor vehicle
weight rating (GVWR) that are certified by the United States
Environmental Protection Agency (EPA) or any state provided in
the Federal Clean Air Act as meeting an emission standard equal
to or more stringent than the low-emitting vehicle (LEV) standard
are exempt from state sales and use tax. [§39-26-719, C.R.S.]
Please check appropriate box for the vehicle weight
Motor vehicles greater than 26,000 pounds gross motor
vehicle weight rating (GVWR) that are certified by the United
States Environmental Protection Agency (EPA) as provided
in the federal heavy-duty national program that includes new
greenhouse gas emissiongs standards are exempt from state
sales and use tax. Parts that are certified by the EPA are also
exempt from state sales and use tax when converting motor
vehicles greated than 26,000 pounds GVWR.

Year

Model

Purchaser’s Telephone Number
(
)
State ZIP

Make

Please check the appropriate box below
The vehicle is equipped by the manufacturer to operate on
compressed natural gas (CNG) or liquefied petroleum gas
(LPG). The vehicle can run exclusively CNG or LPG or as
a bi-fuel or duel fuel that can operate on traditional fuel and
CNG or LNG. The vehicle is equipped with a CNG or LPG
conversion certified by the EPA.
The vehicle is equipped by the manufacturer to operate on
liquefied natural gas (LNG) or hydrogen. The vehicle can
run exclusively LNG or hydrogen, or as a bi-fuel or duel fuel
that can operated on traditional fuel and LNG or hydrogen.
The vehicle is equipped with a LNG or hydrogen conversion
certified by the EPA.
The vehicle is equipped by the manufacturer as an electricity
truck or plug-in hybrid electric truck. The vehicle is converted
to an electric truck or plug-in hybrid electric truck.

Body Type

Vehicle Identification Number (VIN)

Date of Sale

Qualification Documents

The following documents MUST be provided to the county clerk when the vehicle is registered in Colorado.
A copy of this form, DR 1369 Colorado State Sales and Use
Tax Exemption For Low-Emitting Heavy Vehicles Affidavit

Evidence of the gross motor vehicle weight rating (GVWR)
EPA certification

Dealer Information

The undersigned certifies that the referenced vehicle meets the requirements of §39-26-719, C.R.S., because the vehicle is greater
than 10,000 lbs. (GVWR) and is certified by EPA or a state as meeting a vehicle emissions standard that is equal to or more
stringent than the low emitting vehicle standard.

Dealer’s Name

Dealer’s Address
Dealer #

City

Dealer’s Telephone Number
(
)
State ZIP

Dealer’s Sales Tax Account Number

Printed Name of Dealer Representative
Signature of Dealer Representative

Local Taxes: Unless cities, counties or special districts have
adopted an ordinance or resolution to exempt LEV heavy vehicles,
local taxes are due on the purchase or sale of LEV heavy vehicles.
Refer to Colorado Sales/Use Tax Rates (DR 1002) to determine if
a city or county has allowed this exemption. Home-rule cities are
also listed in the DR 1002. Most home-rule cities enact their own
sales tax ordinances and collect their own taxes. Contact home-rule
cities directly for their rules regarding sales taxes on heavy vehicles.
Evidence of gross vehicle weight rating and EPA certification must
be submitted with the claim to qualify for a refund.

Date

Claiming the Tax Exemption: The dealer should not collect the
state sales tax on vehicles that qualify for this exemption, although
local taxes may still be due. Likewise, the state tax should not be
collected at the time the vehicle is registered at the county office.
If any sales tax is paid in error, a Claim for Refund (DR 0137) may
be submitted to the state within three years from the purchase
date to receive a refund of taxes paid in error. Evidence of gross
vehicle weight rating and EPA certification must be submitted
with the claim to qualify for a refund.