A passenger mile account, license, and reporting is required of owners and operators of commercial vehicles designed for 14 or more passengers. The tax is collected by licensed fuel distributors at the wholesale level, upon acquisition at the terminal rack. All Colorado fuel distributors, suppliers, exporters, importers, blenders, carriers, and terminal operators must be licensed in Colorado. The application form is DR 7064. Licensing, application, and reporting requirements are the same as for motor fuel taxes.
Sales tax can also apply to aviation fuels.
This fee is collected on motor fuels for the Colorado Petroleum Storage Tank Fund, created to clean up petroleum contamination. A tank-truck load is considered 8000 gallons. The fee is collected, reported, and paid by licensed fuel distributors. If you are a Colorado resident who operates a motor vehicle or motorcycle on public streets and highways in Colorado, you must have a valid driver license. Driver licenses, instruction permits and Colorado identification cards can be obtained at more than 96 locations throughout the state.