Special Mobile Machinery (SMM) 2% Rental Program
The Special Mobile Machinery (SMM) 2% Rental Program is an alternative payment program allowing Colorado SMM companies who rent or lease SMM, for at least 30 days in a calendar year, to pay the Ownership Tax on 2% of the rental or lease amount rather than paying the Ownership Tax for a full year. Application must be made at the county in which the SMM is located to participate in this program.
SMM that is enrolled in the 2% Rental Program is required to be registered with the SMM registration and the SMM rental decal expiring concurrently. Evidence of the SMM registration will be with the SMM license plate or the SMM ownership decal. The SMM rental decal shall not evidence SMM registration. SMM participating in the 2% Rental Program is required to display the SMM license plate or SMM ownership decal and the SMM rental decal.

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1. Is a newly purchased vehicle subject to vehicle registration late fees?
2. How much and when are vehicle registration late fees imposed?
3. Are there exceptions to the vehicle registration late fees?
4. What are the fees to register and title my vehicles?
5. I have a Handicapped Disabled Veteran plate from another State. What do I need to get one in Colorado? Do I have to re-qualify?
6. What information do I need to submit for the no-fee Purple Heart license plate?
7. My spouse who was a military veteran is recently deceased and had been given a no-fee Disabled Veteran license plate. Will I be allowed to keep those?
8. I paid registration fees before I got my free veteran plates. Can I receive a refund of these fees?
9. How do I transfer Disabled Veteran (D/V) license plates to a newly purchased vehicle?
10. How do I register my Low-Power Scooter?
11. Do I need to have a driver's license to drive a Low-Power Scooter?
12. Am I required to have insurance for my Low-Power Scooter?
13. I submitted my application for a personalized license plate. What is the process for this?
14. I have an antique vehicle and would like to use the original plates manufactured in that year. How do I apply?
15. Which Title and Registration transactions require Secure and Verifiable ID?
16. What are the requirements for becoming a resident of Colorado?
17. How do I change my address on my vehicle registration?
18. Can my plates be transferred to my new vehicle?
19. Does The State of Colorado title and register trailers?
20. Are sample Colorado license plates available to license plate collectors or for purchase?
21. How do I register a vehicle from out of state?
22. What do I need to Register my vehicle?
23. How are registration fees calculated?
24. What are Ownership Taxes?
25. Special Mobile Machinery Definitions
26. Items Required to Register SMM
27. Tax Classes Defined
28. Special Mobile Machinery (SMM) 2% Rental Program
29. Additional Information for Special Mobile Machinery (SMM)
30. How do I apply for a duplicate title?
31. What is ELT?
32. How does ELT work?
33. Lien Filing