Form 104 - Colorado Individual Income Tax - 2011 Page 23
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CONSUMER USE TAX
What is Consumer Use tax?
When is Consumer Use tax due?
In general, purchases are subject to tax. Most people
Consumer use tax can be paid by individuals on an annual
are familiar with the sales tax added to the bottom of their
basis, similarly to how you file your individual income tax
receipts. However, when you buy something without paying
return. Any merchandise purchased January to December
sales tax to the seller, you must pay the tax yourself. This is
that is subject to consumer use tax is due by April 15th the
known as consumer use tax. Often, sales tax is not charged
following year.
on merchandise purchased online or from a catalog, and
How to Pay Consumer Use tax
therefore the purchase would be subject to consumer use
File the tax and make the payment through Revenue Online.
tax. Additional information, including exemption information,
Go to > Individual > File
can be found on the official Colorado Taxation Web site
a Return > Consumer Use Tax. Revenue Online will let you
> Other Taxes > Consumer Use Tax.
know which local use taxes are required and will give you the
The Department of Revenue collects the 2.9% Colorado state
appropriate tax rates.
tax, as well as certain special district use taxes for which you
may be liable.
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