Related Information

Question: What is consumer use tax? How is the tax paid?
Consumer use tax is a complement to sales tax. The tax is levied upon the storage, use or consumption of tangible personal property subject to sales tax upon which no sales tax was paid. Both businesses and individuals must pay use tax upon those purchases where the seller did not collect sales tax. Use tax is often due upon purchases made from out-of-state retailers, who have no obligation to collect the state’s sales tax.

State, RTD/CD use tax is remitted on the "Consumer Use Tax Return (DR 0252). Local use tax, if any, is paid directly to the taxing authority to which it is owed.

We also offer free online use tax filing through our Revenue Online. Under "For Business", click on File a Return. The online system has built-in tax rates for the jurisdictions applicable to the business or residence address. The system calculates the amount of tax owed based on the purchase total, will help you avoid errors, and is easy to use.

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