Use Tax | File

Consumer Use Tax

Who Must File

Consumer use tax must be paid by Colorado residents and businesses on purchases (items used for personal or business purposes, not resold) that did not include Colorado sales tax, such as those made over the Internet, by mail order, or by telephone. Consumer use tax is payable to the state by individuals and businesses when sales tax is due but has not been collected. Individuals and businesses have always been required to pay sales or use tax on taxable purchases from out-of-state vendors if the item is sold, leased, or delivered in Colorado for use, storage, distribution, or consumption in the state.

Colorado state use tax is the same rate as the sales tax. With proof of payment, sales tax paid to another state may be credited against state use tax due in Colorado for a particular item. Use tax is also collected by some local governments and special districts.

Filing Frequency

See Due Dates.

Due Dates

Individual Consumer Use Tax can be paid on an annual basis, similar to how you file your individual income tax return. Any merchandise purchased January to December that is subject to consumer use tax is due by April 15th the following year.

Business Consumer Use Tax can be paid annually if your total use tax owed is less than $300 per year, due on January 20 of the following year. If total use tax owed exceeds $300 at the end of any month, the return is due by the 20th of the following month.

E-File Options

Revenue Online

You may use the Colorado Department of Revenue’s free e-file and account service Revenue Online to file your consumer use tax. You do not need to login to Revenue Online to File a Return. While you can file the return online, the Consumer Use Tax Account cannot be viewed in Revenue Online.

File the tax and make the payment through Revenue Online.

Revenue Online will let you know which local use taxes are required based on your address and will give you the appropriate tax rates as you go through the return filing.

Instructions and Forms

If filing by paper, the state and special district use taxes are filed using the Consumer Use Tax Return (DR 0252). The Rural Transportation Authority use tax is filed with the RTA Consumer Use Tax Return (DR 0251). For more information about state and special district taxes please see the Colorado Sales/Use Tax Rates (DR 1002).

Instructions for Substitute FORM Developers

Substitute Form Developers Web Site (Only DR 0173 available)

Instructions for Tax SOFTWARE Developers

No specifications for developers on consumer use tax.

Amending

See form instructions. You must use the paper consumer use tax return to amend an original return.

Disagree with a Billing Notice

Taxpayers who disagree with the balance due notice have the right to protest the amount due. The protest must be filed within 30 days from the date of the notice. Refer to your correspondence for any specific documentation required.

Protest Rights

File a Protest

On the Web through Revenue Online, click on the File a Protest link. It is not necessary to Login to Revenue Online to file a protest. Supporting documentation may also be attached to the protest in Revenue Online.
By mail:

Colorado Department of Revenue

Protest Section #102

PO BOX 17087

Denver, CO 80217-0087