C.R.S. Section 42-3-104
Exemptions

  • specific ownership tax
  • registration
  • domicile and residency
  • rules
  • definitions

(1)

Only those items of classified personal property that are owned by the United States government or an agency or instrumentality thereof, by the state of Colorado or a political subdivision thereof, or by a service member either individually or jointly with a dependent shall be exempt from payment of the annual specific ownership tax imposed in this article.

(2)

An item of classified personal property that is leased by the state of Colorado or a political subdivision thereof may be exempted by the department from payment of the annual specific ownership tax imposed in this article if the agreement under which such item is leased is first submitted to the department and approved by it. Such item shall remain exempt only if used and operated in strict conformance with the terms of such approved agreement.

(3)

Registration is not required for the following:

(a)

Vehicles owned by the United States government or by an agency thereof;

(b)

Fire-fighting vehicles;

(c)

Police ambulances and patrol wagons;

(d)

Farm tractors and implements of husbandry designed primarily for use and used in agricultural operations;

(e)

Special mobile machinery used solely on property owned or leased by the owner of such machinery and equipment and not operated on the public highways of the state, if the owner lists all of the machinery or equipment for assessment and taxation under part 1 of article 5 of title 39, C.R.S.;

(f)

Special mobile machinery not operated on the highways of this state owned by a public utility and taxed under article 4 of title 39, C.R.S.;

(g)

Special mobile machinery that is covered by a registration exempt certificate issued by the department in accordance with section 42-3-107 (16)(g).

(4)

At the request of the appropriate authority, motor vehicles owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county may be assigned, in lieu of the distinct registration number specified in this article, a special registration number indicating that such vehicle is owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county, but only one such special registration number shall be assigned to each vehicle. An application for the special registration provided in this section that is made by the state of Colorado or any agency or institution thereof shall be made to the department only. An application for the special registration provided in this section that is made by any town, city, county, or city and county shall be made only to the authorized agent in the county wherein the applicant local government entity is located, and any such special registration shall be obtained directly from such authorized agent. Special registrations obtained under this subsection (4) shall be renewed annually pursuant to the requirements prescribed by the department.

(5)

Intentionally left blank —Ed.

(a)

One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a person who is a veteran and has established rights to benefits under the provisions of Public Law 663, 79th Congress, as amended, and Public Law 187, 82nd Congress, as amended, or is a veteran of the armed forces of the United States who incurred a disability and is receiving compensation from the veterans administration or any branch of the armed forces of the United States for a fifty percent or more, service-connected, permanent disability, or for loss of use of one or both feet or one or both hands, or for permanent impairment or loss of vision in both eyes that constitutes virtual blindness is exempt from the imposition of the annual specific ownership tax imposed by this article 3. Only one such Class B or Class C motor vehicle per veteran is exempt.

(b)

A person who has a license plate for a veteran who has a disability or a woman veteran who has a disability, as either plate is issued under section 42-3-213, qualifies for the exemption created in this subsection (5).

(6)

One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who, while serving in the armed forces of the United States, was incarcerated by an enemy of the United States during armed conflict with the United States or who survived the attack on Pearl Harbor shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per former prisoner of war shall be exempted. A person who survived the attack on Pearl Harbor shall be exempt from the imposition of specific ownership tax under this subsection (6) only if the person qualifies for a survivor’s of the attack on Pearl Harbor license plate issued pursuant to section 42-3-213 (6).

(7)

Those items of classified personal property that are owned or leased by an individual or organization that is exempt from payment of Colorado ad valorem taxes shall be exempt from imposition of the annual specific ownership tax imposed by this article.

(8)

Either one Class B or one Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who received a purple heart or medal of valor and who is authorized to use the purple heart or military valor special license plate pursuant to section 42-3-213 shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per purple heart or medal of valor recipient shall be exempted.

(9)

Intentionally left blank —Ed.

(a)

Notwithstanding that a service member has registered to vote in Colorado or paid or not paid taxes in the service member’s state of residence, personal property owned by the service member, either individually or jointly with a dependent, while the service member is a resident of another state but domiciled in Colorado in compliance with military orders, shall be exempt from the imposition of the annual specific ownership tax imposed by this article.

(b)

The personal property of a service member who is a resident of another state but domiciled in Colorado in compliance with military orders shall be not be deemed to be located in, be present in, or have a situs in the local jurisdiction of Colorado.

(c)

A service member shall neither lose nor acquire residency or domicile in Colorado for the purpose of taxation, with regard to personal property of the service member in any tax jurisdiction of Colorado, if the domicile is in compliance with military orders.

(d)

The residency of a service member shall not be established solely for the purpose of taxation. A service member shall be deemed to be a resident of Colorado when the service member is not domiciled in Colorado if the domicile is in compliance with military orders and the service member is a resident as defined by section 42-1-102 (81).

(e)

For the purpose of voting in a federal, state, or local election, a service member who is in Colorado in compliance with military orders shall not:

(I)

Be deemed to have lost residence or domicile in another state regardless of whether the person intends to return to the other state;

(II)

Be deemed to have acquired residence or domicile in another state; or

(III)

Be deemed to become a resident of another state.

(f)

The executive director of the department may issue forms and promulgate rules necessary to implement this subsection (9).

(10)

For the purposes of this section:

(a)

“Dependent” means a service member’s spouse, child, or an individual for whom the service member has provided more than one-half of the individual’s support for at least one hundred eighty days immediately preceding an application for specific ownership tax exemption.

(b)

“Service member” means a member of the United States armed forces.

(11)

A Class A commercial vehicle that was registered in Colorado under the international registration plan, subsequently registered in another state, and then reregistered in Colorado is not subject to the specific ownership tax or registration fees during the period of time that the motor vehicle was registered in another state; except that the owner of a motor vehicle with an apportioned registration may be liable for the portion of the miles traveled in Colorado.

Source: Section 42-3-104 — Exemptions - specific ownership tax - registration - domicile and residency - rules - definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-42.­pdf (accessed Oct. 20, 2023).

42‑3‑101
Legislative declaration 42‑3‑102
Periodic registration - rules 42‑3‑103
Registration required - exemptions - rules 42‑3‑104
Exemptions - specific ownership tax - registration - domicile and residency - rules - definitions 42‑3‑105
Application for registration - tax - definitions 42‑3‑106
Tax imposed - classification - taxable value 42‑3‑107
Taxable value of classes of property - rate of tax - when and where payable - department duties - apportionment of tax collections - definitions - rules - repeal 42‑3‑108
Determination of year model - tax lists 42‑3‑109
Tax for registration period 42‑3‑110
Payment of motor vehicle registration fees and specific ownership taxes in installments 42‑3‑111
Tax year - disposition 42‑3‑112
Failure to pay tax - penalty - rules 42‑3‑113
Records of application and registration - disability of a driver - rules - definitions 42‑3‑114
Expiration 42‑3‑115
Registration upon transfer - rules - definitions 42‑3‑116
Manufacturers or dealers - fees - rules - definition - penalty 42‑3‑117
Nonresidents 42‑3‑118
Registration suspended upon theft - recovery - rules 42‑3‑118.5
Inoperable vehicle - rules 42‑3‑119
No application for registration granted - when 42‑3‑120
Department may cancel or deny registration 42‑3‑121
Violation of registration provisions - penalty 42‑3‑122
Perjury on a motor vehicle registration application 42‑3‑123
Dishonored payment - recovery of taxes, fees, and plates 42‑3‑124
Violation - penalty 42‑3‑125
Fleet operators - registration period certificates - multi-year registrations 42‑3‑126
Notice - primary body color 42‑3‑127
Sale of special mobile machinery 42‑3‑201
Number plates furnished - style - periodic reissuance - tabs - rules - definition - repeal 42‑3‑202
Number plates furnished to be attached - penalty 42‑3‑203
Standardized plates - notice of funding through gifts, grants, and donations - rules - repeal 42‑3‑204
Reserved parking for persons with disabilities - applicability - definitions - rules 42‑3‑205
Substitute plates - waiting period for reissuance of identical combination of numbers and letters 42‑3‑206
Remanufacture of certain license plates 42‑3‑206.5
Issuance of plates in a retired style authorized - additional fee - rules 42‑3‑207
Special plates - rules - new plates - retirement 42‑3‑208
Special plates - qualifications for issuance of special license plates 42‑3‑209
Legislative license plates 42‑3‑210
Radio and television license plates 42‑3‑211
Issuance of personalized plates authorized 42‑3‑212
Issuance of optional plates authorized - retirement 42‑3‑213
License plates - military veterans - rules - retirement 42‑3‑214
Special plates - alumni associations - retirement 42‑3‑217
Special plates - Colorado commission of Indian affairs 42‑3‑217.5
Special plates - breast cancer awareness - retirement 42‑3‑218
Special plates - active and retired members of the Colorado National Guard - retirement 42‑3‑220
Temporary special event license plates 42‑3‑221
Special plates - Denver Broncos 42‑3‑222
Special plates - support public education 42‑3‑223
Special plates - support the troops - retirement 42‑3‑224
Special plates - Colorado “Kids First” 42‑3‑225
Special plates - Italian-American heritage 42‑3‑226
Special plates - share the road 42‑3‑227
Special plates - Colorado horse development authority 42‑3‑228
Special plates - Colorado carbon fund 42‑3‑229
Special plates - boy scouts 42‑3‑230
Special plates - “Alive at Twenty-five” 42‑3‑231
Special plates - Colorado ski country 42‑3‑232
Special plates - donate life 42‑3‑233
Special plates - Colorado state parks 42‑3‑234
Special plates - adopt a shelter pet 42‑3‑235
Livery license plates - luxury limousines 42‑3‑235.5
Tow truck license plates - conditions for use - transitional provisions 42‑3‑236
Taxicab license plates - taxicabs 42‑3‑237
Special plates - girl scouts 42‑3‑238
Special plates - juvenile diabetes 42‑3‑239
Special plates - Colorado Avalanche or Denver Nuggets 42‑3‑240
Special plates - Craig hospital 42‑3‑241
Special plates - Colorado Rockies 42‑3‑242
Special plates - fallen heroes 42‑3‑243
Special plates - child loss awareness 42‑3‑244
Special plates - flight for life Colorado 42‑3‑245
Special plates - wildlife sporting 42‑3‑246
Special plates - “Protect Our Rivers” 42‑3‑247
Special plates - emergency medical services (EMS) 42‑3‑248
Special plates - Amyotrophic lateral sclerosis (ALS) 42‑3‑249
Special plates - Rocky Mountain National Park 42‑3‑250
Special plates - Pueblo chile license plate 42‑3‑251
Special plates - aviation license plate 42‑3‑252
Special plates - childhood cancer awareness plate - short title 42‑3‑253
Special plates - Mesa Verde National Park 42‑3‑254
Special plates - Colorado professional fire fighters - definition 42‑3‑255
Special plates - support foster families 42‑3‑256
Special plates - hospice and palliative care 42‑3‑257
Special plates - support pollinators 42‑3‑258
Special plates - Colorado nurses - definition 42‑3‑259
Electric vehicle license plates 42‑3‑260
Special plates - Special Olympics Colorado - short title - definition 42‑3‑261
Special plates - Delta Sigma Theta Sorority - short title 42‑3‑262
Special plates - Colorado rotary - fees - definition 42‑3‑263
Special plates - CASA license plate - definition 42‑3‑264
Special plates - Pikes Peak international hill climb 42‑3‑265
Special plates - epilepsy awareness 42‑3‑266
Special plates - one hundred fiftieth anniversary 42‑3‑267
Special plates - “Born to Be Wild” - gray wolf conflict mitigation and prevention 42‑3‑268
Special plates - “In God We Trust” 42‑3‑269
Special plates - stegosaurus state fossil 42‑3‑301
License plate cash fund - license plate fees 42‑3‑302
Special plate fees 42‑3‑303
Persistent drunk driver cash fund - programs to deter persistent drunk drivers 42‑3‑304
Registration fees - passenger-mile taxes - clean screen fund - pilot program - report - rules - definitions 42‑3‑306
Registration fees - passenger and passenger-mile taxes - fee schedule - repeal 42‑3‑307
Enforcement powers of department 42‑3‑308
Taxpayer statements - payment of tax - estimates - penalties - deposits - delinquency proceedings 42‑3‑309
Permit to be secured - records kept - penalties 42‑3‑310
Additional registration fees - apportionment of fees - repeal 42‑3‑311
Low-power scooter registration - fee 42‑3‑312
Special license plate surcharge 42‑3‑313
Fee for long-term or permanent registration - trailers and semitrailers 42‑3‑314
Military deployment
Green check means up to date. Up to date

Current through Fall 2024

§ 42-3-104’s source at colorado​.gov