Colorado Income Tax Filing Guide - 2012 Page 23

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