The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


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).