Consumer Use Tax | Filing Information
File Consumer Use Tax Return Online
To save time and reduce filing errors, you may use Revenue Online to file your Consumer Use Tax Return. Revenue Online is the Colorado Department of Revenue’s e-file and account service system. You do not need to login to Revenue Online to File a Return and it is free to use. For step-by-step instructions on how to file online, visit the Consumer Use Tax How to File Online page.
If you unable to file through Revenue Online, follow the directions below.
Combined Filing with Individual Income Tax Return
File Consumer Use Tax Return With a Printed Form
City and County Consumer Use Tax
Late Filing Penalties & Interest
Filing An Amended Return
If you are filing an amended return, use the Consumer Use Tax Return Form (DR 0252). Be sure to check the box indicating that this is an amended return (box is located directly above line 1 on the form). Visit the Sales & Use Tax Forms web page to print out a copy of the DR 252.
The form must be filled out in its entirety. The amended return must show all lines as corrected (not just the difference(s) from the last return filed), because the amended return you are filing replaces the original return filed.
Once completed, mail the form and payment due to the mailing address on the DR 0252. A separate amended return must be filed for each filing period (generally annually for individuals).
Note: Amended consumer use tax returns cannot be filed through Revenue Online. Filing another consumer use tax return through Revenue Online is treated as additional tax due: the second filing does not replace the original return.