All State Offices will be closed on Monday, October 2, in observance of Frances Xavier Cabrini Day.


DR 0252 - Consumer Use Tax Return

Consumer use tax must be paid by Colorado businesses and individuals for purchases that did not include Colorado sales tax or when inventory acquired at wholesale is used by the business, instead of being sold to customers. Businesses that owe use tax must report and pay the applicable tax with a Consumer Use Tax Return and, if applicable, the RTA Consumer Use Tax Return (DR 0251). 

View & Download form DR 0252