The DR 0172 Colorado form is a Contractor Application for Exemption Certificate, designed to help contractors obtain tax exemptions for specific construction projects. This form ensures that materials purchased for exempt projects comply with Colorado state regulations. Understanding its requirements and proper usage is crucial for contractors aiming to streamline their tax obligations.
The DR 0172 form, officially known as the Contractor Application for Exemption Certificate, plays a crucial role in the construction industry in Colorado. Designed for contractors seeking tax exemptions on specific construction and building materials, this form must be completed with precision to ensure compliance with state regulations. It is important to note that this exemption applies solely to materials that will become part of the exempt project; it does not extend to equipment or supplies that do not contribute to the final structure. Each project requires a separate certificate, and subcontractors cannot obtain their own exemptions directly from the Colorado Department of Revenue. Instead, prime contractors are responsible for issuing certificates to their subcontractors, ensuring that all parties involved are properly documented. Accurate completion of the form is essential, as any omissions or errors may result in denial of the application. Additionally, contractors must retain copies of issued certificates for a minimum of three years for potential audits. As the construction landscape evolves, understanding the nuances of the DR 0172 form is vital for maintaining compliance and leveraging available tax benefits.
Departmental Use Only
DR 0172 (08/30/13)
ColorAdo dEpArtmEnt oF rEvEnuE
Denver CO 80261 - 0009
(303) 238-SERV (7378)
Contractor Application for Exemption Certiicate
Pursuant to Statute
*130172==19999*
§ 39-26.708(1),(2),&(3)
The exemption certiicate for which you are applying must
Any unauthorized use of the exemption certiicate will result
be used only for the purpose of purchasing construction and
in revocation of your exemption certiicate and other penalties
building materials for the exempt project described below. This
provided by law.
exemption does not include or apply to the purchase or rental of
equipment, supplies, and materials which are purchased, rented,
A separate certiicate is required for each contract.
or consumed by the contractor and which do not become a part
of the structure, highway, road, street, or other public works
Subcontractors will not be issued Certiicates of Exemption by
owned and used by the exempt organization.
the Department of Revenue. It is the responsibility of the prime
contractor to issue certiicates to each of the subcontractors.
(See reverse side.)
Send completed forms to: Colorado Department of Revenue, Denver, CO 80261 - 0009
Failure to accurately complete all boxes will cause the application to be denied.
Contractor/Account No. (Leave blank if iling for the irst time)
89-
Period (MM/YY-MM/YY)
_
Contractor Information
Trade name/DBA
Owner, partner or corporate last name
First Name
Middle Initial
Mailing Address
City
State
Zip
E-Mail Address
FEIN
Bid amount for your contract
$
Fax number
Business Phone number
Colorado withholding tax account number
(
)
Exemption Information
Copies
of contract or agreement page, identifying the contracting parties, bid amount,
type of work, and signatures of contracting parties must be attached
Name of exempt organization (as show on contract)
Exempt organization's number
98
Address of exempt organization
Principal contact at exempt organization-Last Name
Physical location of project site (give actual address when applicable
and Cities and/or County (ies) where project is located)
Principal contact's telephone number
Scheduled construction start date (MM/DD/YY)
Estimated completion date (MM/DD/YY)
I declare under penalty of perjury in the second degree that the statements made in this application are true and complete to the best of my knowledge.
Signature of the business owner, partner or corporate oficer
Title of corporate oficer
Date (MM/DD/YY)
(DO NOT WRITE BELOW THIS LINE)
Special notice
Contractors who have completed this application in the past, please note the following changes in procedure:
The Department will no longer issue individual Certiicates
of exemption to subcontractors. Only prime contractors will receive a Contractor's Exemption Certiicate on exempt projects.
Upon receipt of the Certiicate, the prime contractor should make a copy for each subcontractor involved in the project and complete it by illing in the subcontractor's name and address and signing it.
The original Certiicate should always be retained by the prime contractor. Copies of all Certiicates that the prime
contractor issued to subcontractors should be kept at the prime contractor's place of business for a minimum of three years and be available for inspection in the event of an
audit.
Once an 89# has been assigned to you, please use the next ive numbers following it for any applications submitted for future projects. This should be your permanent number. For instance, if you were assigned 89-12345-0001, every application submitted thereafter should contain 89-12345 on the application. The succeeding numbers will be issued by the Department of Revenue. do not enter what you believe to be the next in sequence as this may delay processing of your application.
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