Basic Information on Special Mobile Machinery (SMM):
Special Mobile Machinery (SMM) vehicles are of a design commonly used in the construction business. These vehicles, self propelled or otherwise, and are not designed to transport persons or cargo over the public highways.
Motor vehicles which have been redesigned or modified with the attachment of SMM (over 500 pounds), and this attachment becomes an essential part of the operation for which the vehicle was intended, will be classified as Special Mobile Machinery.
- If the SMM equipment is used solely on property owned or leased by the SMM owner, the equipment MUST BE REGISTERED on the personal property tax schedule filed with the County Assessor or the County Motor Vehicle Department.
- If the SMM equipment is used in a business and is moved from one job site to another, whether pulled, hauled, or driven, the equipment must be registered in the county where the equipment is housed. It must be registered through the County Motor Vehicle Department.
- Failure to do so could result in a fine of $500.00 or twice the ownership tax, which ever is greater.
SMM Registration Exemptions:
- 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, converter gears/converter dollies and carpet cleaning machinery installed in vehicles are not required to be registered in Colorado.
- Equipment weighing 500 pounds or less.
- Farm equipment not being used commercially.
SMM Equipment that is titled:
Titling is mandatory for SMM which is constructed on a truck or trailer chassis and is designed and intended to be used over the highway. The addition of the SMM, either through manufacture or modification, will cause the final vehicle to be classified as SMM. The body style of the SMM should be that of the chassis on which it is mounted, truck (TK) or trailer (TL). This category includes complete vehicles which have been redesigned or modified by addition of equipment.
SMM that has wheels mounted directly to the machinery (tar buckets, wood splitters, compressors, etc.) shall be titled as trailers and registered as SMM.
The following documents are required to establish titles for over the highway SMM:
- A DR2698, Verification of Vehicle Identification Number
- MSO, Title, Invoice, Bill of Sale, or Registration if the equipment was previously registered.
OR
- A DR2444, Statement of Fact with the following information:
- Who the equipment was purchased from
- A full description of the equipment that was purchased
- Where the equipment was purchased
- The purchase price and date
- Signature of person making the statement
Non-Titled SMM:
Vehicles that run on their own power such as: road graders, back hoes, fork lifts, scrapers, front end loaders and caterpillars, etc. are not titled because they are not built on a chassis that is designed and intended to be used over the highway.
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
In order to register the equipment properly, you need to know the year, make, model, VIN or serial number, purchase date and purchase price.
Plated SMM:
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 must have the SAME manufacture year
- Office trailer 8 ½ feet wide or less
**Note** A vehicle with attached SMM equipment, that transports cargo other than the tools to service the unit, can not be issued an SMM plate.
SMM Decals:
SMM equipment on tracks or a specifically built chassis for specialized construction jobs.
- Equipment that can receive an SMM decal:
- Self propelled with tracks
- Always hauled to destination
- Office trailer 8 ½ feet 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
Power Takeoff Equipment:
Power takeoff equipment will no longer be registered as Tax Class F (SMM). PTO equipment is defined as equipment that is attached to a motor vehicle and is powered by the motor vehicle that powers the locomotion of the motor vehicle.
The weight and value of all mounted PTO equipment shall be combined with the vehicle weight and value when titling a vehicle on or after July 1, 2010. Changes to the existing Certificate of Title may be required prior to renewal on or after July 1, 2010. In those cases where the weight and value of the PTO equipment is being added or removed, the Certificate of Title should be surrendered for correction.
In all cases, the model year of the vehicle, not the PTO equipment, shall be used to determine the model year for taxable value.
This legislation took effect on July 1, 2010.
SMM Proration of Specific Ownership Tax (SOT):
Foreign based (out of state) SMM equipment that work in Colorado will be permitted to pay Specific Ownership Taxes for a minimum of 2 months or a maximum of 11 months during any 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 Receipt. No plate, tab or registration will be issued.
The DR7014 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, the owner must have entered into a written contract to perform a service requiring use of the SMM equipment for which Specific Ownership Tax 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 penalty for failure to pay the SOT is at the minimum $500.00 or twice the Specific Ownership Tax due- whichever is greater.
**Note** If the business is registered with the Colorado Secretary of State or the Department of Revenue, the requirement for a written contract is waived.
To contact the Port of Entry, please call (303) 205-5691.
Related Links
Colorado State Title and Registration Tool (Under Items Required to Register SMM, click Tool button.
Colorado State Mounted Equipment Tax Class Decision Tool Exercise (Under Determining the Tax Class of Any Vehicle with Mounted Equipment, click Tool button for Mounted Equipment Tax Class Decision Tool or click Exercise button for the Mounted Equipment Tax Class Decision Exercise.