Government Vehicles

Vehicles owned by a City, County, Town, State, or School Districts are issued government license plates. These plates will be placed in a staggered expiration cycle and will NOT be issued month and year tabs.

The Colorado Registration Ownership Tax Receipt will indicate PERM where the expiration date would appear. PERM indicates that these plates do not require annual tabs, however, the registration for these vehicles MUST be renewed annually.

Plates and registration for City, County, Town, or School Districts are issued by the County where the vehicles and/or equipment are located.

Plates and registration for State owned vehicles are issued by the Department and will be processed at:

By Mail: In Person:

Department of Revenue Department of Revenue

Vehicle Services Unit Vehicle Services Unit

P.O. Box 173350 3265 S. Wadsworth Blvd #3A

Denver, CO 80217-3350 Lakewood, CO 80227

When applicable, proof of emission compliance must be submitted at the time of registration or renewal.

If the vehicle is registered within the emissions program area, but operated outside of it, the vehicle is required to maintain an emissions test to register the vehicle.

Any vehicle leased by the State of Colorado or a political subdivision that desires exemption of S.O.T. must submit the lease agreement and supporting paperwork to the Department prior to titling and registration of such vehicles.

Fee Calculations

No registration fees or specific ownership taxes are assessed on these plates. Government plates are subject to material fees.

Requests for Non-Government License Plates:

When any city or county agency requests the issuance of a non-government (regular) license plate for a specific city or county owned vehicle, they must do so at their county motor vehicle office. The following is required:

The vehicle must be titled and registered to the city or county.

Submission of a formal letter from the City Council or the County Commissioners indicating their approval of the request for regular license plates for the specific agency and vehicle.

The registration fees and ownership tax are exempt however material fees are required.
Month and year tabs are issued.

Requests for Undercover License Plates:

Should law enforcement or other government agencies require license plates and registration with a fictitious name and/or address or wish to request this registration information not be maintained on the Motor Vehicle Master File, a request for undercover license plates should be made in writing to the Department. (See Undercover Plates)

Vehicles Donated To A College From A Dealer TR07-14

When a dealership donates a vehicle to a college or university one of the following options must be utilized to properly Title and Register the vehicle at the County Motor Vehicle Office and ensure all taxes are paid.

These options were established through review of CRS 42-3-104 and in association with the Local Government Support Unit of the Tax Division and the Auto Industry Division. The option that is selected must best serve the particular circumstance surrounding the vehicle donation.

Option #1:

Upon donating a vehicle, the dealership may:
- - Apply for title through the county
  - Title the vehicle in the dealership’s name (can not be a ‘Dealer Resale No Sales Tax Paid’ title).
  - Pay all applicable Title Fees and Sales Tax or provide a completed, stamped DR 0100A Retail Sales Tax Return for Occasional Sales.
  - The state agency (college) should show as the “lessee” on the application and on the registration.
The county will issue regular plates and collect all specific ownership tax, license and material fees at the time of registration from the college.

Counties do not have to send the letter of approval to the State before processing the title and registration.

Option #2:

Upon donating a vehicle, the dealership may:
- - Apply for title through the county
  - Title the vehicle in the dealership’s name (can not be a ‘Dealer Resale No Sales Tax Paid’ title).
  - Pay all applicable Title Fees and Sales Tax or provide a completed, stamped DR0100A – Retail Sales Tax Return for Occasional Sales.
  - The state agency (college) should show as the “lessee” on the application and on the registration.

The state agency (college) applies for government plates at the Department. The state agency will pay the plate and material fees.

Letter of approval will not be required at the county or the state before issuing the title or plates.

Option #3:

Upon donating a vehicle, the dealership may:
Apply for title through the county
Title the vehicle in the dealership’s name (can not be a ‘Dealer Resale No Sales Tax Paid’ title).
Pay all applicable Title Fees and Sales Tax or provide a completed, stamped DR 0100A Retail Sales Tax Return for Occasional Sales.
The dealership signs the title over to the state agency (college) as the seller to the buyer; the purchase price will be ‘donation’.
The state agency (college) will apply for a government title and plates at the Department. The state agency (college) will pay the title, plate and material fees.
Letter of approval will not be required at the county or the state before issuing the title or plates.

If it is suspected that the Sales Tax has not been properly paid on a donated vehicle, please follow the Suspected Fraudulent Processes outlined in the Manual. If you have any questions contact the Vehicle Services Section at 303-205-5608.

Several terms have been used when referencing the donation of vehicles that may have contributed to the confusion on how to title, register and plate these vehicles. Below are the terms and definitions defined by the Department for these vehicles:

“Donated” is defined as a gift, free of charge, and the vehicle title will be transferred to the name of the recipient.
“Leased’ is defined as vehicles that are subject to the terms of a lease agreement with corresponding payments.
“Loaners” are defined as vehicles that will be returned to the original owner and no transfer of ownership will take place.

Pursuant to C.R.S. 42-6-111(1) and 42-6-119 (2) ‘Dealer for Resale No Sales Tax Paid’ titles can only be issued to vehicles which are in the dealer’s possession and at the dealer’s place of business solely for the purpose of sale. A copy of DR 0100A Retail Sales Tax Return for Occasional Sales and DR 0025 Statement of Sales Tax Paid on Loaner Motor Vehicles must be submitted to the county office for all ‘donated’ and ‘loaner’ vehicles in order to title the vehicle in the dealer name. Taxes should be computed using the formula provided in the Sales Tax Special Regulation 3.5. This information can be obtained on the Secretary of State's website.

The following procedures must be followed when titling and registering these vehicles:

Donated: When a vehicle is donated to a government agency.

Dealer must apply for title through the county motor vehicle office in the dealership name.
Dealer must pay title fees and sales tax. A copy of form DR 0100A and DR 0025 will be accepted as proof of sales tax paid.
The dealer shall assign the new title over to the government agency. The purchase price on the title must be “Donated” and entered into

the system as “0”.

The government agency shall apply for a government title and plates through the State Titles and Registrations Section.
The government agency shall pay the title, plate and material fees.
The government agency is exempt specific ownership tax.
The government agency is exempt annual registration fees.

Loaners: When a vehicle is loaned to a government agency for more than 30 days/government plates.

Dealer must apply for title through the county motor vehicle office in the dealership name.
Dealer must pay title fees and sales tax. A copy of form DR 0100A and DR 0025 will be accepted as proof of sales tax paid.
The government agency must be listed as the “In Care Of” on the registration.
The government agency shall apply for government plates through the State Registration Section.
The government agency shall pay the plate and material fees.
The government agency is exempt specific ownership tax.
The government agency is exempt annual registration fees.

Loaners: When a vehicle is loaned to a government agency for more than 30 days/regular plates.

Dealer must apply for title through the county motor vehicle office in the dealership name.
Dealer must pay title fees and sales tax. A copy of form DR 0100A and DR 0025 will be accepted as proof of sales tax paid.
The government agency must be listed as the “In Care Of” on the registration.
The government agency shall pay the plate and material fees.
The government agency shall apply for regular plates at the county motor vehicle office.
The government agency is exempt specific ownership tax.
The government agency is exempt annual registration fees.

Leased: When a vehicle is leased to a government agency.

If the government agency requests to be exempt from specific ownership tax and annual registration fees, the lease agreement must be submitted to the DOR, Motor Vehicle Registration Section for approval prior to being titled or registered.
The lessor must apply for title in the lessor’s name through the county motor vehicle office and the government agency must be listed as the lessee.
The government agency may apply for Government plates through the State Registration section or apply for regular plates at the county motor vehicle office.
The government agency shall pay the title and material fees.