Clerk & Recorder

Contact Us

  • Hours of Operation
    Monday - Friday, 8 a.m. - 5 p.m.  
    Closed on county holidays.

    Recording: 970-328-8723
    Motor Vehicle: 970-328-8729
    Voting / Elections: 970-328-8715
    Marriage License: 970-328-8723
    Liquor License: 970-328-8718
    Avon: 970-328-9670
    El Jebel: 970-328-9570
    Toll Free: 1-970-963-4700
    Fax: 970-328-8716

    Clerk & Recorder
    P.O. Box 537
    500 Broadway, Suite 101
    Eagle, Colorado  81631

    elections@eaglecounty.us 
    motorvehicle@eaglecounty.us
    recording@eaglecounty.us


Leased Vehicles

If the lessee takes possession of the motor vehicle in the same city, county and special district in which they reside and will be registered, the dealer must collect the applicable sales tax for each of those jurisdictions.

Paperwork Due to State

All lessors are required to submit a DR 0440 (Permit to Collect Sales Tax on The Rental or Lease Basis) with the Colorado Department of Revenue. This requirement includes all out-of-state dealers/lessors. The DR 0440 form, if approved by the CO Department of Revenue, obligates the lessor to collect sales tax on all leases made by the lessor.

Paperwork Due to Counties

Lease paperwork to counties must include a completed DR 0026 (Statement of Sales Tax Paid on Motor Vehicle Leases). The DR 0026 must include the Colorado sales tax account number which is 12 digits in total (8 digits + 4 digits). If home rule town sales taxes are also due, the lessor must include the home rule self-collected tax account number, indicate that home rule was sent directly to the town or paid upfront in check included with the chattel.

Home Rule Towns

  • Town of Avon – asks that Eagle County collects all sales taxes on behalf of the town and remits monthly
  • Town of Gypsum - asks that Eagle County collects all sales taxes on behalf of the town and remits monthly
  • Town of Vail (970-479-2136) - asks that sales taxes be sent directly to the Town, however, Eagle County may collect sales taxes on behalf of the town and remit monthly

Example 1 - Customer lives in the Town of Vail (home rule town, self-collected taxes)

Taxes collected in lease payments should include:

  • State sales tax 2.90%
  • Eagle County sales tax 1% and Eagle County Mass Transit sales tax .50% (total of 1.5%)

Taxes presented UPFRONT IN A CHECK directly to the Town of Vail (OR TO US):

  • Town of Vail sales tax 4.0%
  • This example would be the same for all three home rule towns.  

Example 2 – Customer lives in the Town of Eagle (statutory town, state collected taxes)

Taxes collected in lease payments should include:

  • State sales tax 2.90%
  • Eagle County sales tax 1% and Eagle County Mass Transit sales tax .50% (1.5% total)
  • Town of Eagle sales tax 4.5%
State-Collected Town TaxesHome Rule TownsMetro District Taxes
RFTA taxes

Basalt = 3%
Eagle = 4.5%
Minturn = 4%
Red Cliff = 3%

Avon = 4%
Gypsum = 3%
Vail = 4%

Bachelor Gulch = 5%
Eagle Vail = 1%
Edwards = 1%
Red Sky Ranch = 5.5%
Two Rivers = 4%

Roaring Fork, Basalt = 0.8% 
Within Carbondale = 1%   
Unincorporated Carbondale = 0.6%
Unincorporated El Jebel = 0.6% 

Sale & Use tax Topics: Motor Vehicles October 2019

For more information please contact our office or the state taxation division at DOR_motorvehicledistribution@state.co.us.