Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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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).