Special Mobile Machinery (SMM) 2% Registration Exempt Program

The Special Mobile Machinery (SMM) 2% Registration Exempt Program allows companies with 250 pieces or more of SMM, who participate in the 2% Rental Program, to apply for registration exemption. This exemption will stop the requirement that a company put plates and/or decals on all owned pieces of equipment if they meet the qualifications and pay for associated plates/decals.

These qualifications are defined in C.R.S. 42-3-107 and 1 C.C.R. 204-10. An SMM owner who currently is in the SMM 2% Rental program may apply to the SMM 2% Registration Exempt Program if:

• The owner regularly has 250+ SMM items in Colorado
• Each SMM is clearly marked with the following information:
  • Owner's name
  • Unit number
  • Toll-free telephone number to be used for verification purposes

To apply for the SMM 2% Registration Exempt Program complete the following forms:

• DR 2192 SMM 2% Registration Exempt and SOT Authorization Request 
• DR 2851 SMM 2% Registration Exempt Annual Report
• DR 2101 SMM 2% Rental Electronic Filing Request for Access

To submit an application, please email the above forms to DOR_DMV_SMMExempt@state.co.us.

See a list of program participants here

To see background info, who qualifies and other details, check out this bulletin

Benefits of the program:

• No more tracking down 250+ items to affix registration plates and/or decals.
• One consolidated payment (no more individual checks to individual countries).
• Easily conduct business on behalf of your SMM rental company via the online portal.

Notes about the program:

• Once approved, SMM owners will participate in the program via the online portal, DMVPartner.Colorado.gov. This portal will allow for the submission of any and all files related to the program, and allow the vendor to pay fees for annual and monthly purposes. 
  • A $1 fee is collected by our third-party payment provider, for the use of e-checks per payment.
• Owners will continue to pay road safety, bridge safety and the registration base fee annually (reported on the DR 2851) while collecting and remitting 2% rental specific ownership tax (SOT) for rentals to the DMV, monthly (using the DR 2671). 
• SMM that require a title will need to be titled by the county, prior to being entered into the 2% Registration Exempt program. 
• 2% Fleet accounts will need to be maintained by the SMM owner. The program will not automatically delete or cease any SMM from existing accounts in the DMV’s system. SMM owners are responsible to ensure that no credit is used as a result of entering the program, and no renewals are accidentally processed (there will be no refund if an SMM owner chooses or accidentally registers SMM after it is entered into the program).
• Existing decals and plates will need to be removed from all SMM participating in the Registration Exempt program.
• The DMV can require the following to ensure compliance with the program:
  • Images of equipment and markings
  • Weight Slips to verify details on reported equipment
  • Rental receipts to verify details on reported equipment
  • In-person site visits to help SMM owners comply with requirements of the program.

For a complete understanding of program requirements, please refer to C.R.S. 42-1-204, 42-3-107 (16) and 1 C.C.R. 204-10 Rule 23. Failing to comply with program requirements could result in temporary or permanent suspension from the program. 

For more information about the SMM 2% Rental Registration Exempt program, please email DOR_DMV_SMMExempt@state.co.us.