Use Tax Notice and Reporting Requirements
Colorado adopted a Use Tax in 1937, which requires individuals and businesses to pay use tax on tangible personal property purchased from out-of-state vendors if the item is used, stored, or consumed in Colorado. Consumer use tax must be paid by individuals and businesses for tangible personal property used in Colorado for personal or business purposes (not to be resold) when tax was not paid at the time of purchase.
- Information for Consumers (you have purchased an item without paying sales tax or received an Annual Purchase Summary from an online retailer)
- Information for Colorado Businesses
- Information for Retailers Who Do NOT Collect Colorado State Sales Tax (“non-collecting retailers”)