COtax_creditpct_of_investment

Enterprise Zone Commercial Vehicle Investment Tax Credit

CO-EZ-CVITC · Colorado

Summary

Tax credit equal to 1.5% of the cost of qualifying new commercial vehicles purchased for use within a Colorado Enterprise Zone. Vehicle must be a commercial truck, truck tractor, tractor, semi-trailer, or associated parts; purchased new on or after July 1, 2011; model year 2010 or later; gross vehicle weight rating 54,000+ lbs; designated as Class A personal property under C.R.S. 42-3-106(2)(a); licensed and registered in Colorado; and predominantly housed and based in the Enterprise Zone for 12 months after purchase.

Benefit

Percentage: 1.50% of investment
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (2)

local_approval_requiredEZ administrator (one of 16 OEDIT-designated administrators) must pre-certify the qualifying activity (vehicle purchase / machinery purchase / building rehabilitation) before the credit or exemption is realizable. Pre-certification is location-based and renews annually.
industry_keywordMarijuana / cannabis businesses do not qualify (federal-illegality bar). The OEDIT program page for each EZ credit explicitly enumerates this exclusion ("businesses in the marijuana industry do not qualify for this tax credit"). This is a source-grounded exclusion, not a modeling decomposition.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

enterprise_zone — · Colorado Enterprise Zones (16 zones, OEDIT-designated)

Tags (6)

reported_on_form: DR_1366
refund_certificate_form: DR_1370
pte_distribution_form: DR_0078A
min_gvwr_lbs: 54000
min_model_year: 2010
min_ez_housing_months: 12

Source

https://oedit.colorado.gov/enterprise-zone-commercial-vehicle-investment-tax-credit

§ 39-30-104(1.4), C.R.S.

Last verified: 2026-04-30

EDC approves credits on a first-come-first-served basis; aggregate cap calculated annually per CO Department of Treasury formula. Recapture: vehicle must remain housed in the EZ for 12 months. Reported on DR 1366 (carryforward) or DR 1370 (refundable post-OEDIT-cert path) consistent with other EZ credits.