For Individuals
An individual will owe Colorado Use Tax if any of the following apply:
- Any items are purchased from out-of-state, catalog or Internet vendors where Colorado sales tax was not paid.
- In-state purchase when the special district taxes were not paid to the retailer.
Individual use tax is due by April 15 for the prior tax year. If you owe use tax you should file a Consumer Use Tax Return (DR 0252) with the Colorado Department of Revenue. If applicable, you may also need to file a RTA Consumer Use Tax Return (DR 0251) if you are subject to the Rural Transportation Authority use tax. To determine what tax rates apply to you, please see our Local Sales Tax Rate System.
Information regarding the Department of Revenue's transition to a new tax accounting system.