Use Tax | File

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
 

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-Filing with 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 & Forms