Special Mobile Machinery (SMM)

Special Mobile Machinery Definitions

  • "Special Mobile Machinery" means machinery that is pulled, hauled, or driven over a highway and is either; a vehicle or equipment that is not designed primarily for the transportation of persons or cargo over the public highways; or a motor vehicle that may have been originally designed for the transportation of persons or cargo over the public highways, and has been redesigned or modified by the addition of mounted equipment or machinery, and is only incidentally operated or moved over the public highways.  Special mobile machinery includes vehicles commonly used in construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches. C.R.S. 42-1-102(93.5)
  • "Mounted Equipment" means any item weighing more than five hundred pounds that is permanently mounted on a vehicle, including mounting by means such as welding or bolting the equipment to a vehicle.  C.R.S. 42-1-102(60)
  • "Power Takeoff Equipment (PTO)" means equipment that is attached to a motor vehicle and is powered by the motor that powers the locomotion of the motor vehicle.  C.R.S. 42-1-102(72.2)

Items required to register SMM

Complete a SMM Vehicle Information Worksheet.  This form will aid in determining how the SMM will be registered.
(Please note that Sales Tax will be collected prior to completing the SMM registration if it has not been previously collected.)

For SMM required to be titled and registered the following documents will be required:
  • Title
  • MSO
  • Bill of Sale
  • Invoice or Statement of Fact and;
  • VIN Verification and;
  • Secure and Verifiable Identification
For SMM required to be registered:

SMM Registration Exemption: C.R.S. 42-3-104

  • SMM equipment owned by the United States government or agency thereof
  • SMM equipment that is used solely on property owned or leased by the SMM owner, and appears on the personal property tax schedule filed with the County Assessor
  • Tow dollies and converter gears/converter dollies are not required to be registered in Colorado
  • Equipment weighing 500 pounds or less

SMM Fee Exemption C.R.S. 42-3-104(2)(4)

  • SMM equipment owned by the State of Colorado or any political subdivision
  • SMM equipment which is leased to the State of Colorado or any political or governmental subdivision thereof may be exempted upon proof that the equipment is used and operated in strict conformance with the terms of the lease.  Exemption will apply only for the time frames stated in the lease
  • SMM equipment owned or leased by a town, city county, or city and county
Although registration fees are exempt, applicable material fees will be charged.  Construction contractors that are fulfilling a contractual agreement for the State of Colorado or a political subdivision project are not exempt from payment of registration fees and applicable taxes.

SMM Registration Categories

Equipment mounted on a truck or trailer chassis must be titled and registered.  One of the following documents is required to register all non-titled SMM equipment:
  • Title or MSO
  • Bill of Sale
  • Equipment Invoice
  • Affidavit of Ownership
  • Previous owner's registration with proof of purchase
    • A named owner's secure and verifiable identification information is required to be presented on all new registration transactions.  (See SVID section for identification requirements)
    • A named owner will provide a non-secure power of attorney to their agent to include the grantor's (named owner's) secure and verifiable identification information.  The agent's secure and verifiable identification is required to be presented for all new registration transactions performed by someone other than a named owner. (See SVID section for identification requirements)
    • Registration renewals do not require secure and verifiable identification information.  The presentation of identification is recommended, secure and verifiable identification is preferred.
    • A Letter of Authorization or a Corporate Resolution to Borrow Grant Collateral Letter granting permission for the agent to act on behalf of the company and the agent's secure and verifiable identification information are required for any authorized agent to perform new registration transactions. (See SVID section for identification requirements).

Plated

SMM equipment which is constructed on a truck or trailer chassis that is designed and intended to be used over the highway.
  • Equipment that can receive an SMM Plate:
    • Self propelled
    • Rubber tires
    • Permanently mounted to a trailer
    • Pulled or driven over the highways
    • Vehicle with permanently mounted SMM equipment - vehicle and equipment same manufacture year
    • Office trailer 8 1/2' wide or less
A vehicle wit attached SMM equipment, that transports cargo other than the tools to service the unit, can not be issued an SMM plate.

Decals

SMM equipment on tracks or a specifically built chassis for specialized construction jobs.
  • Equipment that will receive an SMM Decal
    • Self propelled with tracks
    • Always hauled to destination
    • Office trailer 8 1/2' wide and over - oversized permit must be obtained from CDOT (Colorado Department of Transportation)
    • SMM equipment mounted to a truck or trailer - different manufacture years

SMM Taxable Value and Empty Weight

Taxable Value

SMM equipment taxable value may be established through the following methods:
  • Colorado Department of Revenue Motor Carrier Services Division IDS website, on the CCR Home page (SMM Tax Value and PIP)
  • Colorado Department of Revenue approved AH538 Manual
  • Division of Property Taxation 303-866-2371
If these methods do not give a correct value for the model you are registering, the following suggestions may be used:
  • 100% of purchase price after 01/01/1997 for new equipment that has never been titled or registered
OR
  • The established values on the invoices for the cab and chassis plus the mounted equipment for the total taxable value

Weight

SMM equipment weight may be established through the following methods:
  • Use the Colorado Department of Revenue Motor Carrier Services Division IDS website, on the CCR Home page (SMM Tax Value and PIP)
  • Colorado Department of Revenue approved AH538 Manual
  • Division of Property Taxation 303-866-2371
When the vehicle and the permanently mounted equipment are to be licensed as ONE unit, combine the wieght of the vehicle and the permanently mounted equipment to determine the total weight of the unit

SMM Proration of Specific Ownership Tax (SOT) C.R.S. 42-3-107(17)

Foreign based (out-of-state) Special Mobile Machinery (SMM) equipment that work in Colorado will be permitted to pay Specific Ownership Taxes for a minimum of two (2) months or a maximum of eleven (11) months during any twelve (12) month period.  Upon payment of fees to the Port of Entry, the owner of the foreign based SMM equipment will receive a DR7014 Specific Ownership Tax Permit Reeipt.  No plate, tab or registration will be issued.

The DR7014 Specific Ownership Tax Permit Receipt will be based on the number of months per year the SMM equipment is located in Colorado and will be administered by the Ports of Entry/Motor Carrier Services.

Requirements

In order to be eligible for prorated Specific Ownership Tax (SOT), the owner must have entered into a written contract to perform a service requiring use of the SMM equipment for which SOT is required.  The contract must include:
  • Identification of the scope of work to be completed
  • Estimated time frame of the project
  • Location of the project
  • Date of the Agreement
  • Description, model and serial number of the equipment being used

Penalty

The SMM Administrative Penalty is levied when SMM is not currently registered and is being used in Colorado or when the SMM is being used after the expiration of the registration period without renewing.  The penalty amount is $500.00 or double the amount of the specific ownership tax, whichever is less.  C.R.S. 42-3-107(17)(e)(II)

The Port of Entry Section has developed the DR2184 Notice of Levy of Administrative Penalty form for use in imposing the penalty to be paid in the county where the SMM is normally domiciled and specific ownership tax should be collected.  The County Motor Vehicle is responsible for determining the registration fees for the SMM and bringing the expired registration current.

The SMM Administrative Penalty is collecting using the "Other Fee" code in the Motor Vehicle Permit Screen or Title/Registration Fee Screen.  The County must assign a code specifically for collecting the SMM Administrative Penalty to be retained by the County.

The Port of Entry will make every effort to detain the SMM until proof can be shown that the SMM is registered from the registration receipt.

If the business is registered with the Colorado Secretary of State or the Department of Revenue, the requirement for a written contract is waived.

For further information contact Port of Entry - 303-205-5691.

DR 7014 - 96 Hour Travel Permit Receipt

Owners of foreign based SMM equipment stopped at a Port of Entry that do not possess the required documentation or funds to secure proration, will be allowed to proceed to the job site with a DR7014 - 96 Hour Travel Permit Receipt.

SMM Tax Credit Voucher for Colorado Based Companies

Colorado based Special Mobile Machinery that was used out of state for a period of two to eleven months may apply for credit at time of renewal.  The following are required to receive credit:
  • The owner or representative must present to the Port of Entry, the contract that indicates the dates the equipment was used out of state.
  • The Port of Entry will verify the time period the equipment was used out of state.  The Port of Entry will issue a DR 7014 Specific Ownership Tax Credit Voucher indicating the amount of credit due to the owner.
  • The owner of representative will submit the DR7014 Specific Ownership Tax Credit Voucher to their County Motor Vehicle at the time of registration.
  • County agent will verify the voucher through the Integrated Data System (IDS).