Frequently Asked Questions
What is Consumer Use Tax?
Every state that has a sales tax also has a "companion" tax for purchases made where sales tax is not charged. This may happen if the business qualifies for the small business exception or if you buy a product online from a foreign company. In Colorado, this companion tax is called Consumer Use Tax. To be compliant with tax laws, you must report and pay consumer use tax when sales tax is not collected by the seller on a taxable product. Examples of taxable products (often referred to as "goods") are electronics, appliances, furniture, home accessories, jewelry/watches, clothing, shoes, sports equipment or any other tangible personal property.
How Do I Know if I Paid Sales Tax on My Purchase?
Check your invoice, receipt or order confirmation to see if there is a line that states whether sales tax was collected on your purchase. Typically, sales tax is listed just under the Sub-Total on a receipt or after the Shipping Cost on a order confirmation. If you are unsure, call or message the company's customer service team for the website or speak with a sales associate at the store to verify whether they collect sales tax on behalf of their customers.
How Do I File a Tax Return and Pay Consumer Use Tax?
Click on an option below for more information on how to file and pay consumer use tax.