Form Dr 1192 - Colorado Machinery And Machine Tools State Sales Tax Exemption Declaration
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2DR 1192 (10/12/17)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0009
Colorado.gov/Tax
Instructions For Using Colorado Machinery and
Machine Tools Sales Tax Exemption Agreement
1. Taxpayer currently files more than 100 Machinery and
4. Taxpayer will include a description of item(s) including
Machine Tool Exemption forms (DR 1191's) per year.
machine parts (after 01/01/88) and how this Machine(s)
Taxpayer elects to use this alternative method of meeting
or Machine part(s) is used in manufacturing on either the
Machinery and Machine Tool responsibilities by completing
purchase order or the sales invoice. If the description is
and signing the "Colorado Machinery and Machine Tools
entered on the purchase order then the purchase order or
State Sales Tax Exemption Declaration". This declaration
a photocopy of the purchase order must be attached to
is then sent to the Colorado Department of Revenue.
the sales invoice and maintained in the sales invoice file.
2. Taxpayer may photocopy this declaration and send this
5. Taxpayer agrees to maintain the sales invoices and
photocopy along with purchase order (excluding blanket
purchase order records in accordance with Colorado
or open purchase orders) for machinery and machine
Statutory requirements.
tools qualifying for exemption from Colorado State sales
6. This alternative method will not require purchaser to file
tax. Seller will type or write purchasers Colorado account
any documents with the Department of Revenue. Should
number on the sales invoice.
purchaser be audited all required information will be
3. If taxpayer routinely purchases from a vendor a photocopy
available within the taxpayer's sales invoice file.
of the declaration may be kept on file by the vendor. The
7. The Colorado Department of Revenue may revoke
purchaser can then purchase machinery and machine
taxpayer's Colorado Machinery and Machine Tools Sales
tools, qualifying for exemption of Colorado State sales
Tax Exemption Agreement if taxpayer is abusing the
tax by indicating on the purchase order "exempt sale -
privilege of using this alternative method.
Colorado State Sales Tax Account #XXXXXXXX" (excludes
blanket or open purchase orders). Seller will type or write
purchasers Colorado account number on the sales invoice.
It should be noted by the purchaser that inclusion of the
purchasers Colorado account number on the purchase
order removes any sales tax liability from the seller. The
purchaser is liable for any subsequent sales tax liability
for the purchase.
Note: Cities, counties and special districts may or may not exempt manufacturing equipment from local sales taxes. Refer
to publication DR 1002 for a list of localities that exempt this equipment from local tax.
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