Related Information

Question: If I make a purchase over the Internet and sales tax was not collected, what do I do?
Shoppers who make purchases online should remember to check receipts for sales tax charges and save those receipts where tax was not paid so they can pay consumer use tax.

When the seller doesn't collect sales tax on a taxable item purchased from the Internet or mail order catalog, such as clothing, electronics, appliances or other tangible property, it is the purchaser's responsibility to report and pay use tax. Colorado state use tax is 2.9 percent. Consumers should also be aware that some local special districts in Colorado have use tax.

The Colorado Department of Revenue makes it easy to pay consumer use tax through its Revenue Online service. Click on the "Individual" button, then click on "File a Return" to "File Consumer Use Tax."

Back to Common Questions

Back to Taxation Web site