Consumer Use Tax Return Instructions
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4DR 0252 (11/08/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Consumer Use Tax Return Instructions
General Instructions
City and County Use Tax
The department does not administer or collect county or
Consumer use tax is a complement to state sales tax that
city use tax. Local use tax is paid directly to the taxing
is payable to the state by individuals and businesses when
authority to which it is owed.
sales tax is due but has not been collected. Individuals
Late Filing
and businesses are required to pay sales or use tax on
If this return and remittance are postmarked after the due
taxable purchases from out-of-state vendors if the item
date, a penalty of 10% plus ½% per month (not to exceed
is sold, leased or delivered in Colorado for use, storage,
18%) is due. Interest and penalty-interest are due at the
distribution or consumption in the state.
prime rate, effective July 1 of the previous year. Interest
For additional Consumer Use Tax information, refer to FYI
rates can be found in FYI General 11.
General 10.
Filing An Amended Return?
Who Must File
If you are filing an amended return by paper, check the
State and Special Districts Consumer use tax must be paid
amended return box. A separate amended return must
by Colorado residents and businesses on purchases that
be filed for each period. The amended return must show
did not include Colorado sales tax.
all lines as corrected, not merely the difference(s). The
When to File
amended return replaces the original in its entirety.
Individual consumer use tax can be paid on an annual basis,
Note: Amended consumer use tax returns cannot be filed
similar to how you file your individual income tax return. Any
through Revenue Online. Filing another consumer use tax
merchandise purchased January to December that is subject
return through Revenue Online is treated as additional tax
to consumer use tax is due by April 15th the following year.
due; the second filing does not replace the original return.
Business consumer use tax can be paid annually if your total use
Online Filing and Payment Instructions
tax owed is less than $300 per year, due on January 20th of the
To save time and reduce filing errors, file your consumer
following year. If total use tax owed exceeds $300 at the end of
use tax return using Revenue Online. Go to
any month, the return is due by the 20th of the following month.
and follow these steps:
Special Districts and RTA
1. Under Quick Links, click on File a Return.
RTD, CD and RTA special district use taxes are due if the items
2. Click on Consumer Use Tax.
purchased are used, stored or consumed in these districts. RTA
3. Read the information on the page. Then click Next.
consumer use taxes are reported on form DR 0251.
4. Follow the steps and file your return.
Refer to the Colorado Sales/Use Tax Rates, form DR 1002
5. Once you have submitted your return, click the red
for special district boundaries and tax rates applicable to
Make a Payment button.
consumer use tax.
6. Select the payment type, and follow the steps to
Tax Paid Line 2a
make your payment.
If you paid state sales tax but not RTD/CD on certain
Note: For returns filed in Revenue Online, applicable RTA
purchases (or vice versa), enter the amount of those
consumer use taxes are included with the electronic return
purchases on line 2a in the appropriate column.
and a separate DR 0251 is not required.
Tax Credit Line 4
If you cannot file through Revenue Online, complete this
With proof of payment, sales tax paid to another state
return in its entirety and mail with payment to:
may be credited against state use tax due in Colorado
Colorado Department of Revenue
for a particular item. The credit is limited to the amount of
Denver, CO 80261-0013
Colorado state use tax due on the transaction. The credit
Retain a copy of this return for your records.
should be first applied to the state tax; any unused credit
should be prorated among the remaining use taxes.
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