DOR Taxation web site

Notice: Non-Collecting Retailer Reporting Requirements

Update: February 19, 2014

Late in the afternoon on February 18, 2014, Denver District Court Judge Hoffman entered an order granting the Direct Marketing Association's (DMA) motion for a preliminary injunction. The order enjoins the Colorado Department of Revenue from enforcing C.R.S. section 39-21-112 (3.5) (c) or (d) or any of the related regulations associated with that statute pending further order from the court.  
At this time, retailers are not required to comply with these reporting requirements.
The court's decision does not affect a Colorado customer's/consumer'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.