Use Tax -- Colorado Businesses
How to Report and Pay Consumer Use Tax for Businesses
The due date for businesses and other legal entities that owe consumer use tax depends upon the amount of use tax owed. If the business or other legal entity accrues less than $300 of total consumer use tax over the course of a year, the business or other legal entity must file an annual use tax return, due January 20th of the following year, to report and pay the tax due. If the cumulative tax due at the end of any month is in excess of $300, the business or legal entity must file a return by the 20th day of the following month. The business or legal entity can either file electronically at Colorado.gov/RevenueOnline or by completing and submitting a Consumer Use Tax Return.
For more information, call our Taxpayer Helpline at (303) 238-7378.