SMM 2 Percent Rental Company


A special mobile machinery (SMM) 2 percent rental company is defined as any mobile machinery or self-propelled construction equipment dealer regularly engaged in the sale, rental or both sale and rental of mobile machinery or self-propelled construction equipment that may apply for authorization for payment of specific ownership taxes by the 2 percent method.


Equipment rented for less than 30 days in any calendar year shall not be able to pay by this method. The owner shall submit a SMM 2% Ownership Tax Authorization Request Form (DR2091) and a Permit to Collect Sales Tax On Rental or Lease Basis Form (DR440) to the county clerk in the county where their principle place of business is located. The owner must then purchase and affix an SMM 2 percent rental tab to each unit. These tabs are purchased from the county clerk. The owner must furnish the unit make, year, VIN and body style of the vehicle.

The rental agency must submit a SMM Rental / Lease Equipment Monthly Tab Report Form (DR2671) and 2 percent payment by the 20th of each month to the following agencies:

  • One copy to the county where the tabs were purchased
  • One copy to each county a unit was used in (2 percent payment for the unit goes to the county where the unit was used)
  • One copy to the Colorado Department of Revenue Taxpayer Service Division:
    1375 Sherman Street
    Denver, CO 80261
    Ph: 303.534.1208

Contact Us

For additional information about SMM 2 percent rental companies, please contact the Adams County Division of Motor Vehicles (Brighton location) at 720.523.6010.