Are you talking the actual handle or the whole mechanism in the tailgate that releases and allows the tailgate to lower? I just replaced my handle last weekend using a part from the junk yard. I lowered the tailgate and removed the panel that covers the whole assembly (this points towards the front of the truck when the tailgate is up). The screws required a star-shaped screwdriver.
You'll notice a X shaped piece of metal that attaches to two long rods. The handle causes the X-shaped piece to "close" and pulls the two rods which releases the side latches which allows the tailgate to lower.
All you do is remove the two nuts and then "pull the handle" and it will slide out the bottom of the tailgate (again, as it's laying down). You can then install a new one using the reverse procedure. Hope this helps some!
Steven, June 2008