Taxpayers can elect to report their consumer use tax owed to the state in three ways:
- Filing a Consumer Use Tax Return online via Revenue Online
- Using the Consumer Use Tax Reporting Schedule (DR 0104US)‚ for their individual income tax return
- Filing a separate Consumer Use Tax Return (DR 0252).
Each method is explained in more detail below. Visit the Sales & Use Tax Forms web page to find the forms to print out and mail to the Department.
File Consumer Use Tax Return Online
To save time and reduce filing errors, you may use Revenue Online to file your Consumer Use Tax Return. Revenue Online is the Colorado Department of Revenue's e-file and account service system. You do not need to login to Revenue Online to File a Return and it is free to use. For step-by-step instructions on how to file online, visit the Consumer Use Tax How to File Online page.
If you unable to file through Revenue Online, follow the directions below.
Combined Filing with Individual Income Tax Return
Consumer use tax can be filed with your Individual Income Tax Return by including the Consumer Use Tax Reporting Schedule (DR 0104US) with your return. If you choose combined filing, be sure to include the Consumer Use Tax Reporting Schedule with your Individual Income Tax Return (DR 0104) when you send in your return, because the DR 0104US is considered a part of the Individual Income Tax Return (DR 0104).
Individual consumer use tax is due by the income tax due date for the prior tax year. For example, consumer use tax will be due by April 15, 2020 for 2019 tax year.
Visit the Individual Income Tax Forms web page to find these forms to print out and mail to the Department.
File Consumer Use Tax Return With a Printed Form
Complete the Consumer Use Tax Return Form (DR 0252) in its entirety, print out the completed form, and mail with payment to:
City & County Consumer Use Tax
The Department does not administer or collect county or city use tax for self-collecting jurisdictions. If the jurisdiction is self-collecting, consumer use tax should be paid directly to the taxing authority to which it is owed. Visit the How to Look Up Sales & Use Tax Rates web page for more information.
Late Filing Penalties & Interest
If the consumer use tax return and payment are postmarked after the due date, a penalty of 10% plus 0.5% per month (not to exceed 18%) is due. Interest is determined by the prime rate, effective July 1 of the previous year. For more information, see FYI General 11.
Filing An Amended Return
If you are filing an amended return, use the Consumer Use Tax Return Form (DR 0252). Be sure to check the box indicating that this is an amended return (box is located directly above line 1 on the form). Visit the Sales & Use Tax Forms web page to print out a copy of the DR 0252.
The form must be filled out in its entirety. The amended return must show all lines as corrected (not just the difference(s) from the last return filed), because the amended return you are filing replaces the original return filed.
Once completed, mail the form and payment due to the mailing address on the DR 0252. A separate amended return must be filed for each filing period (generally annually for individuals).
Note: Amended consumer use tax returns cannot be filed through Revenue Online. Filing another consumer use tax return through Revenue Online is treated as additional tax due: the second filing does not replace the original return.