Individual Consumer Use Tax Return And Instructions

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DR 1306 (04/18/11)
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0013
(303) 238-SERV (7378)
INDIVIDUAL CONSUMER USE TAX RETURN AND INSTRUCTIONS
USE THIS FORM FOR INDIVIDUAL CONSUMER USE TAX ONLY
Consumer use tax must be paid on purchases that did NOT include Colorado sales tax, such as those made over the Internet, by mail order or by
telephone. You can file and pay use tax on line at If you moved in or out of a special district during the year, your tax rate may
be different for each location. If this is the case you should file a separate return for each location. Please indicate the tax year for which the untaxed
purchases were made in the box labled “Tax Year.”
PART 1:
Complete part 1 for the state tax and RTD, FD, CD districts. If you did not live in the RTD, FD, CD districts you still must complete part 1 for
the state tax, but may also have to complete part 2 if you live in a RTA special district.
Line 1:
Enter the amount of UNTAXED purchases made in the prior year. If you do not know the exact amount of untaxed purchases made in the
prior year, enter your best faith estimated amount.
Line 2:
Multiply the amount on line 1 by the state tax rate of 2.9%. If you made purchases that you paid the state tax of 2.9%, but did not pay any
special district taxes that you may owe, enter zero on line 2.
Line 3.
The RTD boundaries include the counties of Denver, Boulder, Broomfield (except certain areas immediately adjacent to I-25 and Highway
7 interchange), Jefferson, Adams (west of Box Elder Creek), Arapahoe (south of I-70, generally west of Picadilly Rd. to Jewell, then west
of Gun Club Rd. to Quincy, then generally west of Monaghan Rd., including Arapahoe Park and Aurora Reservoir), and Douglas except
the area in the boundaries of the town of Castle Rock, (northern portion consisting of the city of Lone Tree (original Lone Tree), the town
of Parker, all annexed areas of Lone Tree and the Acres Green area, plus Highlands Ranch), and parts of Weld County that have been
annexed by the city of Longmont and the town of Erie since 1994.
Line 4:
Football Stadium District (FD) consists of areas that are subject to the RTD tax, except in the city of Lone Tree (original Lone Tree) and the
Acres Green area in Douglas County, and the area in the city limits of Castle Rock.
Line 5:
Scientific and Cultural Facilities District (CD) consists of all areas within the county boundaries of Adams, Arapahoe, Boulder, Jefferson,
Denver, and Broomfield. It also includes all of Douglas County except area in city limits of Castle Rock. It is not in Weld County.
Complete PART 2
if you lived in any of the RTA districts listed below:
Line 7 - 10 Roaring Fork Regional Transportation Authority (RTA):
Pitkin County - 0.4% is due for Aspen, Snowmass Village and all unincorporated areas of Pitkin County.
Eagle County/El Jebel - 0.6% is due for the El Jebel area and the area outside the city limits of Carbondale in Eagle County.
Basalt - 0.8% is due for areas in the city limits of Basalt. For areas out of the city limits of Basalt in Pitkin County, see Pitkin County.
New Castle - 0.8% is due for areas in the city limits. No RTA due for areas out of city limits.
Carbondale - 1% is due for areas in the city limits. For areas out of the city limit of Carbondale in Eagle County, see Eagle County. No RTA is
due for areas out of the city of Carbondale in Garfield County.
Glenwood Springs - 1% is due for areas in the city limits. No RTA due for areas out of city limits.
Line 11:
South Platte Valley Regional Transportation Authority (RTA) 1% is due for the area in the city limits of Sterling. No RTA due for areas
out of city limits of Sterling.
Line 12 Pikes Peak Regional Transportation Authority (RTA):
1% is due for all of El Paso County except areas:
in the city limits of Calhan.
in the city limits of Fountain.
in the city limits of Palmer Lake.
For the area in city limits of Monument see instruction for line 13. Baptist Road RTA.
Line 13:
Baptist Road Regional Transportation Authority (RTA) 1% is due for the area in the city limits in Monument along Baptist Road or I-25. For
areas out of city limits of Monument see line 12 instructions for Pikes Peak RTA.
Due Date: Individual use tax is due by April 15 for the prior tax year. For example, state and RTD/CD/FD owed on items purchased during
2009 must be remitted to the Department of Revenue on or before April 15, 2010.
PENALTY AND INTEREST:
Interest & Penalty/Interest are due on your payment of tax if you file late.
Penalty for late payment is 10% (.10) of tax due.
Interest & Penalty/Interest for late payment are due on the tax amount at 6% (.5% per month) for 2011. To obtain interest rates for other
years, see FYI General 11, “Colorado Civil Tax Penalties and Interest” on our Web site at or contact the Department
of Revenue at (303) 238-SERV (7378).
Include the account number on your check to ensure proper credit.
Mail to and make checks payable to:
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0013

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