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)
$1.50 – County Road District and Bridge Fund (C.R.S. 42-3-310(1))
$4.00 – County General Fund (C.R.S. 42-1-210(1)(a))
$0.50 – 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 – State Department of Health for Emissions Control (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))
$1.00 – Peace Officer Safety and 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 fund (C.R.S. 42-3-304(20))
$0.50 – CSTARS Colorado State Title and Registration System
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 (inserted and mail ready)
$0.11 – Year Tab (not inserted and mail ready)
$0.11 – Month Tab
$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 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).