DOR Taxation web site

File Consumer Use Tax Online

Posted: January 31, 2011

Online Consumer Use Tax
filing is now available. Consumer use tax must be paid by Colorado residents and businesses on purchases that did not include Colorado sales tax, such as those purchases made over the Internet, by mail order, or by telephone.

NOTE: Revenue Online requires the Microsoft Silverlight plugin (minimum version 4.0.50826.0) for your Web browser. If you do not already have this plugin, you will be directed to the Microsoft Web site for the free download and install.

Colorado’s consumer use tax rate is 2.9%.

Individual use tax is due by April 15 for the prior calendar year. For example, state and RTD/CD/FD taxes owed on items purchased during 2010 must be remitted to the Department of Revenue on or before April 15, 2011.

For businesses, if the total use tax owed is less than $300 per year, the return is filed on an annual basis, due on January 20 of the following year. If the total tax owed exceeds $300 at the end of any month, the return is due by the 20th of the following month.

The new online use tax filing system has built-in tax rates for the jurisdictions applicable to the taxpayer’s residence or business address.  The system calculates the amount of tax owed based on the purchase total, helps to avoid errors, and is easy to use.

Home-rule cities in Colorado collect their own taxes and have their own sales and use tax rules. If your residence or business is located in a home-rule city, you are advised to contact the city directly to discuss use tax on your purchases in their jurisdictions.

For additional information about Colorado use tax, visit our Consumer Use Tax Web page.