Form DR 0026 at a glance
What it is: Form DR 0026 is the Tax Statement for Leased Motor Vehicle of the Colorado Department of Revenue.
Where and when to file: Dealers must submit this completed form to the county clerk for the county in which the vehicle will be registered.
In lieu of Standard Sales Tax Receipt for Vehicle Sales (DR 0024), auto dealers must prepare a Tax Statement for 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 the lessor will collect sales tax on the lease payments.
A filled-in Form DR 0026 example: a dealer reports tax on a leased car
How to fill out Form DR 0026, box by box
Part 1. Vehicle Information
In Part 1. Vehicle Information, enter the Model Year, Make, Model and Vehicle Identification Number (VIN).
Part 2. Lessee Information
In Part 2. Lessee Information, enter the Name of Lessee, the Name of Driver, and the Address of Lessee and the Address of Driver: Street Address, City, State and ZIP Code each.
Part 3. Lessor Information
In Part 3. Lessor Information, enter the Name of Lessor and the Address of Lessor: Street Address, City, State and ZIP Code.
Part 3. Lessor Information (continued)
In Part 3. Lessor Information (continued), enter the Name of Delivery Agent and the Address of Delivery Agent: Street Address, City, State and ZIP Code.
In Part 3. Lessor Information (continued), enter the Date of Lease, Dealer Number, Lessor Colorado Sales Tax Account Number and Lessor City Sales Tax Account Number (if applicable).
Part 4. Sales Tax on Amount Paid at Signing and Delivery
In Part 4. Sales Tax on Amount Paid at Signing and Delivery, enter the Amount Paid at Signing and Delivery.
In Part 4. Sales Tax on Amount Paid at Signing and Delivery, the State Tax Rate is 2.9%; for State, RTD/SCFD Name, Statutory City Name (if applicable), Special District Name and County Name, enter the Tax Rate, the Tax Remitted with DR 0100 and the Tax Remitted with DR 0026.
In Part 4. Sales Tax on Amount Paid at Signing and Delivery, enter the Twelve-Digit Colorado Sales Tax Account Number for Tax Remitted with DR 0100.
Part 5. Sales/Use Tax Payment for Home Rule City (if applicable)
In Part 5. Sales/Use Tax Payment for Home Rule City (if applicable), enter the Home Rule City Name (if applicable) and the Number of Months Lease is to Run.
In Part 5. Sales/Use Tax Payment for Home Rule City (if applicable), enter the Taxable Amount, Tax Rate, Tax Remitted to City and Tax Remitted with DR 0026.
Part 6. Total Amount Due with DR 0026
In Part 6. Total Amount Due with DR 0026, enter the Sum of amounts in Parts 4 and 5 under "Tax Remitted with DR 0026".
More rules for Form DR 0026
Dealers must also report on this form any tax due and collected on any amount paid by the lessee to the dealer at the time of signing and delivery.
This statement must be presented to the county clerk before title and/or registration can be issued.
Please see the instructions accompanying this form and Department publications Sales & Use Tax Topics: Motor Vehicles and Sales & Use Tax Topics: Leases for additional guidance in completing this form.
Common questions about Form DR 0026
Where do I file it?
Dealers must submit this completed form to the county clerk for the county in which the vehicle will be registered.
Sources
[1] Form DR 0026 (03/04/26), Tax Statement for Leased Motor Vehicle, Colorado Department of Revenue (the Official source link on this page).