What Happens to My Money?

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)

$51.88 – Electric Vehicle Fee (C.R.S. 42-3-304(25)(a))
$29 – Annual Keep Colorado Wild State Park Pass (C.R.S. 42-3-105)
$10 – Diesel Emissions Fee, state fund (C.R.S. 42-3-304(20))
$4 – County General Fund (C.R.S. 42-1-210(1)(a))
$4 – Motorcycle Operator Safety Training Fund (C.R.S. 42-3-304(4))
$2 – State Department of Revenue for Emergency Medical Services (C.R.S. 42-3-304(21))
$1.50 – State Department of Health for Emissions Control (C.R.S. 42-3-304(18)(b))
$1 – Peace Officer Safety and Training Fund (C.R.S. 42-3-304(24))
$0.94 – County Road District and Bridge Fund (C.R.S. 42-3-310(1))
$0.70 – County Emissions Control Account (C.R.S. 42-3-304(18)(a))
$0.50 – Air account in Highway User Tax Fund (HUTF) (C.R.S. 42-3-304(18)(a))
$0.10 – Insurance Identification Database (C.R.S. 42-3-304 (1)(a))

License Plate Cash Fund (C.R.S. 42-3-301)

$7.03 – Temporary Permits
$7.69 – Print-on-Demand License Plate (set)
$3.84 – Print-on-Demand License Plate (single)
$4.36 – Embossed License Plate (set)
$2.18 – Embossed License Plate (single)
$0.50 – SMM Ownership and Rental Tab each
$0.22 – Year Tab
$0.15 – Month Tab
$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 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).