Special Mobile Machinery (SMM)-2

SMM Assigned IDs

Please see Trailers as SMM without a VIN/Serial number are assigned a Trailer ID.

Suspected Fraudulent Documents

Fraudulent Document(s): A fraudulent document is any document such as a Title, Registration, Insurance Card etc,. that was presented by a customer that is a false representation of the original, it appears to be counterfeit, altered, or non-genuine) (otherwise fake).

Types of Suspected Fraud

• POA/Notary: If a customer has presented a power of attorney that appears to have an incorrect notary seal, or the customer frequently uses the same POA and Notary under what appears to be suspicious activity.

• Dealer Licensing Fraud: If you suspect a customer is unlawfully selling vehicles as a non- licensed dealer.

• Fraudulent DL/ID: If you suspect a customer has shown SVID such as    a driver license or identification card that appears to be counterfeit or altered, follow the fraud procedures.

• Suspicious Incident/Person: If you suspect a person is attempting to defraud the DMV in any manner report suspicious activity to the Department.

Other: This section is for any other type of referral you deem pertinent for the department.

Suspected Fraud Reporting Process

If an application is suspected to be fraudulent but there is not enough information to deny the application, form DR2407 will need to be completed. Form DR2407  must be scanned with all other title documentation. Once you have created the record, you can select Request for Investigation from the Vehicle titling case.

Special Mobile Machinery (SMM) 2% Registration Exempt Program

The Special Mobile Machinery (SMM) 2% Registration Exempt Program allows companies with 250 pieces or more of SMM to apply for registration exemption. This exemption will stop the requirement that a company put plates and/or decals on all owned pieces of equipment if they meet the qualifications and pay for associated plates/decals.

This program is administered by State Program Personnel in accordance with  C.R.S. 42-3-107 and  C.C.R. 204-10.

Qualifications to enter the program:

• The owner regularly has 250+ SMM items in Colorado

Equipment requirements:

• Each SMM is clearly marked with the following information:

  • Owner's name

  • Unit number

  • Toll-free telephone number to be used for verification purposes

• SMM that require a title will continue to be titled by the county. 

• Existing decals and plates will need to be removed from all SMM participating in the Registration Exempt program.

Audits and compliance:

• The State Program Personnel can require the following to ensure compliance with the program:

  • Images of equipment and markings

  • Weight Slips to verify details on reported equipment

  • Rental receipts to verify details on reported equipment

  • In-person site visits to help SMM owners comply with requirements of the program.

2% Fleet Accounts:

• 2% Fleet accounts will need to be maintained by the SMM owner. The program will not automatically delete or cease any SMM from existing accounts in the DMV’s system. SMM owners are responsible to ensure that no credit is used as a result of entering the program, and no renewals are accidentally processed (there will be no refund if an SMM owner chooses or accidentally registers SMM after it is entered into the program).

Application Process:

• DR 2192 SMM 2% Registration Exempt and SOT Authorization Request(opens in new window) 

• DR 2851 SMM 2% Registration Exempt Annual Report(opens in new window)

• DR 2101 SMM 2% Rental Electronic Filing Request for Access(opens in new window)

The customer will complete and email the above forms to: DOR_DMV_SMMExempt@state.co.us

Payments and submission of forms, after acceptance to the program, is done via the online portal.

Participants pay road safety, bridge safety and the registration base fee upon initial entry to the program and at the time of renewal via the online portal.  Participants will report newly added and sold equipment annually at the time of renewal using the DR2851.  

Participants will submit the DR2671 by the 20th of each month, reporting the 2% SOT amount due per county in addition to documenting attestation of sales tax.   The DR2671 utilized by program participants is accessed via the portal account and differs from the DR2671 used by counties.   

Counties will continue to receive the 2% SOT on a monthly basis in one payment rather than separate checks or payments from the company.   Monthly breakdowns by company and county, in addition to other county bookkeeping job aides can be found on the DRIVES Intranet.