Use Tax -- Information for Non-Collecting Retailers

In 2010, the Colorado General Assembly passed HB 10-1193, which established notice and reporting requirements for retailers that make sales into Colorado but do not collect Colorado state sales tax. For seven years, state and federal injunctions prevented the Colorado Department of Revenue (CDOR) from implementing this law. In February 2017, the parties in DMA v. Brohl entered into a settlement, resulting in the dissolution of the injunctions that had prevented enforcement of the notice and reporting requirements.

CDOR began enforcement of the reporting and notification requirements on July 1, 2017. The Department has agreed to waive any penalties for failure to follow the law’s notice and reporting requirements for transactions occurring prior to the effective date of July 1, 2017. CDOR promulgated amendments to Rule 39-21-112(3.5), effective January 1, 2018, to provide guidance to retailers that do not collect Colorado sales or use tax and are subject to the notice and reporting requirements of this law.
Read publication FYI General 10: Consumer Use Tax for more information about this tax type. You can also download the CDOR-AnnualCustomerInformationReport.TEMPLATE along with the Instructions, Format and FAQ for these reports.