Fees and taxes collected by the State of Colorado and the Boulder County Motor Vehicle Division are disbursed to several funds in accordance with state law.
Sales Tax (C.R.S. 39-26-113)
Sales taxes are due when a vehicle is purchased.
License Fee (C.R.S. 42-3-306)
- $1.50 - County Road District and Bridge Fund (C.R.S. 42-3-310(1))
- $4.00 - County General Fund (C.R.S. 42-1-210(1)(a))
- $0.50 - Air account in Highway User Tax Fund (HUTF) (C.R.S. 42-3-304(18)(a))
- $0.70 - County Emissions Control Account (C.R.S. 42-3-304(18)(a))
- $1.50 - State Department of Health for Emissions Control (C.R.S. 42-3-304(18)(b))
- $2.00 - State Department of Revenue for Emergency Medical Services (C.R.S. 42-3-304(21))
- $0.50 - Insurance Identification Database (C.R.S. 42-3-304 (1)(a))
- $0.60 - Peace Officer Safety and Training Fund (C.R.S. 42-3-304(24))
- $4.00 - Motorcycle Operator Safety Training Fund (C.R.S. 42-3-304(4))
- $10.00 - Diesel Emissions Fee, state fund (C.R.S. 42-3-304(20))
License Plate Cash Fund (C.R.S. 42-3-301)
- $1.89 - Embossed License Plate (single)
- $3.78 - Embossed License Plate (set)
- $2.82 - AZON License Plate (single)
- $5.64 - AZON License Plate (set)
- $0.17 - Year Tab (inserted and mail ready)
- $0.11 - Year Tab (not inserted and mail ready)
- $0.11 - Month Tab
- $0.25 - SMM Ownership and Rental Tab
- $0.22 - Permits
The remaining license fee is forwarded to the Highway User Tax Fund (HUTF).
Ownership Tax (C.R.S. 42-3-106(4))
- $0.50 - Finance state motor vehicle computer system
- $0.50 - County general fund
The remainder of the tax is distributed by the Boulder County Treasurer in accordance with the various mill levies that have been established in the community, including:
- School districts
- Fire districts
- Water districts
- Flood control
More than one-half of the money collected goes to school districts. Special plate fees are due upon issuance or replacement of the following:
- Designer plates
- Special organizational plates
- Military plates
- Personalized plates
Special plate fees are forwarded to the Highway User Tax Fund (HUTF) and License Service Cash Fund (LSCF) (C.R.S. 42-3-312). Annual renewal fee for designer plates and personalized plates are forwarded to Highway User Tax Fund (HUTF).