DOR Taxation web site

Internet Sales/Non-Collecting Retailers

Updated Information for 2014 is available.

Posted: October 29, 2010, Updated: February 7, 2011, 

Pursuant to the order for a preliminary injunction of the Federal District Court for the District of Colorado (Judge Blackburn), enforcement of the reporting requirements for non-collecting retailers that you are attempting to access has been preliminarily enjoined.


Until further action by the court in this matter, you are not required to comply with these reporting requirements.

The court's decision does not affect a Colorado customer's liability for the tax on any purchase on which sales tax was not collected.  Although non-collecting vendors are temporarily not required to give customers summaries of their purchases, customers are still required to file a Consumer Use Tax Return and pay the tax due.  Please see our Consumer Use Tax Web page for more information and instructions on how to file.