Form Dr 0011 - Passenger Mile Detail By Passenger Buses

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TAXPAYER SERVICE DIVISION
FYI – For Your Information
Passenger Mile Tax
GENERAL INFORMATION
required to make copies of the license for
each qualified vehicle. Any vehicle subject
What is Passenger Mile Tax?
to passenger mile tax must have a valid
license in the vehicle at all times. Failure
Colorado law requires payment of the
to display a copy of the license will subject
passenger-mile tax when vehicles
the operator to purchase of a trip permit.
designed to carry passengers are operated
for the transportation of passengers for
The license is valid for the current
compensation.
calendar year. The license will be
renewed automatically each year
A passenger mile tax account is required
providing that the account is in good
for owners and operators of commercial
standing.
vehicles designed for 14 or more
passengers when:
EXEMPTIONS
• transporting passengers who operate
The passenger-mile tax does not apply to
intrastate.
passenger services rendered within the
boundaries of a city, city and county, or
• International Fuel Tax Agreement
incorporated town by a company engaged
(IFTA) carriers transporting passengers
in the mass transportation of people by
interstate.
buses or trolley coaches.
NOTE: Passenger mile tax must be
The passenger-mile tax does not apply
reported in addition to the IFTA report.
to taxicabs, hotel buses, sightseeing
buses, or limousines operated
A vehicle carrying passengers that makes
exclusively within the boundaries of a
two trips or less each month in Colorado
city, city and county, or incorporated
is allowed to pay the tax on a trip-by-trip
town.
basis. The fee is $25 or the actual tax,
whichever is greater. The formula used to
NOTE: Commercial passenger carriers
calculate the tax is $0.001 x number of
operated by public school districts,
passengers x number of Colorado miles.
churches, boy or girl- scout troops, or
Colorado Department
of Revenue
similar organizations are exempt from the
Taxpayer Service Division
APPLICATION PROCEDURES AND
passenger-mile tax if no direct charge is
1375 Sherman St.
Denver, Colorado 80261
LICENSE REQUIREMENTS
made for transportation to the user of the
service.
Fuel Tax: (303) 205-8205
You must submit a completed
“Application for Passenger Mile Tax
The above exemptions do not apply to
Account ”(DR 0278).
commercial passenger carriers, including
mass transit vehicles, when the vehicles
One license will be issued to each
are operated outside the above-designated
PAGE 1 OF 3
passenger mile tax account. You are
areas.
EXCISE 14 (04/05)

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