Motor Vehicle Fee Disbursement

Motor Vehicle Fee Disbursement

What happens to my money?

The fees and taxes collected by the Boulder County Motor Vehicle are disbursed to several funds in accordance with Colorado law.

Sales Tax (C.R.S. 39-26-113)

Sales taxes are due when a vehicle is purchased.

  • If a vehicle is purchased from a dealer, a portion or all of the sales taxes due are collected by the dealer.
  • Any unpaid sales taxes are collected by Boulder County Motor Vehicle.
  • If a vehicle is purchased from a private party, all sales taxes are collected by Boulder County Motor Vehicle.
State of Colorado Sales Tax
State of Colorado2.900%
Regional Transportation District1.100%
  • Regional Transportation District levies a sales tax/use tax of 1.00%.
  • A sales tax of 0.10% for the Scientific and Cultural Facilities District (CD) applies to all sales that are also subject to the RTD tax.
  • Total RTD tax is 1.10%.
Boulder County Sales Taxes
Open Space0.600%
Jail Improvements and Operations0.050%
Non-Profit Human Service Agencies0.050%
County Road & Transit Improvements0.100%
County Flood Recovery0.185%
Total Boulder County Tax Rate0.985%
City Sales/Use Tax
Boulder3.860%
Erie3.500%
Lafayette3.500%
Longmont3.530%
Louisville3.650%
Lyons3.500% Sales Tax or 3.000% Use Tax
Nederland4.000% Sales Tax or 3.000% Use Tax
Superior3.460% Sales Tax or 3.300% Use Tax
Other Taxes
Nederland Resident/Dealer to Nederland Resident Sales Tax 3.75%
Niwot Resident to Resident District Tax (LID - residents located in Old Town Niwot & Cottonwood Square only)1.000%
Ward Resident to Resident Sales Tax2.000%

License Fee (C.R.S. 42-3-306)

  • $1.50 – For most vehicles – County road district and bridge fund (C.R.S. 42-3-310(1) (4) or $2.50 for motorcycles or trailers less than 2,001 pounds
  • $4.00 – County general fund (C.R.S. 42-1-210(1)(a))
  • $0.50 – State of Colorado 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 – Emissions Area Air Account (state fee) (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))
  • $0.10 – Insurance Identification database (C.R.S. 42-3-304 (1)(a)) + (C.R.S. 42-3-304 (18) (d) (1))
  • $1.00 – Peace Officer Standardized 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 fee) (C.R.S. 42-3-304(20))
  • $0.50 – Insurance Fee (state fee for DMV database maintenance) (C.R.S. 42-3-306 (14)(a)(I)(II)(b))

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 (stuffed and mail ready)
  • $0.11 – Year Tab (not stuffed and mail ready)
  • $0.11 – Month Tab (loose)
  • $0.25 – SMM Ownership and Rental Tab
  • $0.22 – Permits
  • $0.25 – Electric Vehicle Decal

The remaining license fee is forwarded to the Highway User Tax Fund (C.R.S. 42-3-304 (9)(a) +(10)) and (C.R.S 42-3.306 (2)(b)(11)). This is based off the age of vehicle:

  • 1-6 years: $12
  • 7-9 years: $10
  • 10 years+: $7

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 established in the community, including: school districts, fire districts, water districts and flood control districts. Over one half of the money collected goes to the school districts.

Special Plate Fees

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 special renewal fee for designer plates and personalized plates are forwarded to Highway User Tax Fund (HUTF).

Contact Us

Motor Vehicle Division

303-413-7710
303-413-7725 (Fax)
Email
Hours: 8 a.m. – 4:30 p.m. M-F

Location

Boulder: 1750 33rd Street
Map & Directions

Longmont: 529 Coffman Street
Map & Directions

Lafayette: 1376 Miners Drive
Map & Directions

Mailing Address

1750 33rd Street, Suite 100
Boulder, CO 80301