Recorder's Notes by Pamela Bacon, Logan County Clerk and Recorder

MOTOR VEHICLE INFORMATION:

The taxes a dealer must collect on motor vehicle sales depend in part on the purchaser’s residence, where the vehicle will be registered, and the location where the purchaser takes possession of the vehicle. 

If the purchaser takes possession of the motor vehicle in the same city, county, and/or special district(s) as they reside or in which the vehicle will be registered the dealer must collect the applicable sales tax for each of those jurisdictions.  The dealer must remit all applicable state and state-administered local sales taxes with the dealer’s monthly Colorado Retail Sales Tax Return. 

The dealer should not collect tax for any city, county, or special district unless the purchaser is a resident of that local jurisdiction and will be registering the vehicle in that local jurisdiction.  Instead, the dealer will collect any applicable use tax for the city, county, or special district in which the purchaser resides and in which the vehicle will be registered. 

In most cases, local use taxes must be remitted to the county clerk with the standard sales tax receipt for vehicle Sales and any paperwork required for titling and registration. 

County clerks in Colorado cannot title or register a motor vehicle until all applicable sales and /or use taxes for the vehicle have been paid.  Anyone applying for a motor vehicle title in Colorado must provide a receipt for any state and local sales or use taxes paid to the seller at the time of the sale.  The county clerk must collect from the applicant, prior to issuing title or registration, any applicable sales or use taxes that have not already been paid. 

The Election and Recording Department can be reached at 522-1544 for voter and election questions or recording information.  The Motor Vehicle Department can be reached at 522-1158 for license plates/renewals or titling a vehicle.  You can also reach our office by email at baconp@logancountyco.gov . Like us on Facebook at Logan County Elections/MotorVehicle/Recording or Twitter @LoganClerkCO