Form DR 0024 at a glance
What it is: DR 0024 is the Standard Sales Tax Receipt for Vehicle Sales of the Colorado Department of Revenue.
Where and when to file: Dealers/Retailers must submit this completed form to the county clerk for the county in which the vehicle will be registered.
This form is to be completed and used by dealers/retailers only.
A filled-in Form DR 0024 example: a dealer fills out Part 1
How to fill out Form DR 0024, box by box
Part 1. Dealer, Purchaser, and Vehicle Information: dealer
In Part 1, enter the Dealer/Retailer Name and Dealer/Retailer Address.
Enter the Dealer Number and Dealer Invoice Number, and add the Dealer/Retailer Signature.
Part 1: sale price, vehicle and purchaser
Enter the Gross Sales Price, the Gross Amount of Trade-in (if any), the Net Sales Price and the Date of Sale.
Enter the Model Year, Make, Model and Vehicle Identification Number.
Enter the Trade-in Model Year, Trade-in Make, Trade-in Model and Trade-in Vehicle Identification Number.
Enter the Purchaser's Name and Purchaser's Address.
Part 2. Sales/Use Tax on Vehicle Sale
In Part 2, Sales/Use Tax on Vehicle Sale, enter the Dealer/Retailer Colorado Sales Tax Account Number and the Dealer/Retailer City Sales Tax Account Number (if applicable).
Mark Yes or No for Vehicle Delivered to Purchaser's Address?
Enter the Net Sales Price, then the Sales Tax Remitted with DR 0100 and the Use Tax Remitted with DR 0024 for State, at the Tax Rate of 2.9%.
For RTD/SCFD, Statutory City, Special District and County, enter the Name, the Tax Rate %, the Sales Tax Remitted with DR 0100 and the Use Tax Remitted with DR 0024.
Part 3. Sales/Use Tax Payment for Home Rule City (if applicable)
In Part 3, Sales/Use Tax Payment for Home Rule City (if applicable), enter the Home Rule City (if applicable) Name, the Taxable Amount, the Tax Rate, the Tax Remitted to City and the Tax Remitted with DR 0024.
Part 4. Total Amount Due with DR 0024
In Part 4, Total Amount Due with DR 0024, enter the Sum of amounts in Parts 2 and 3 under "Tax Remitted with DR 0024".
More rules for Form DR 0024
Auto dealers must complete a Standard Sales Tax Receipt for Vehicle Sales (DR 0024) for each motor vehicle sale, including wheeled trailers, semitrailers, manufactured homes, special mobile machinery, self-propelled construction equipment, or salvage vehicles.
Sections 39-26-113 and 39-26-208, C.R.S., requires the payment of all applicable sales and/or use taxes prior to the titling and registration of any motor vehicle.
Common questions about Form DR 0024
Is there a deadline?
This statement must be presented to the county clerk before title and/or registration can be issued.
Where do I file it?
Dealers/Retailers must submit this completed form to the county clerk for the county in which the vehicle will be registered.
When is this form not the right one?
This form is not to be used by the general public.
Sources
[1] Form DR 0024 (08/04/21), Standard Sales Tax Receipt for Vehicle Sales, Colorado Department of Revenue (the Official source link on this page).
