Consumer Use Tax Return Instructions
General Information
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).
The due date for businesses depends upon the amount of
use tax owed. If the business accrues less than $300 of total
consumer use tax over the course of the year, a return must
be led and paid by January 20th of the following year. If the
cumulative use tax due at the end of any month is in excess
of $300, the business must le a return by the 20th day of
the following month.
Individuals that owe use tax must report and pay their
consumer use tax by April 15th. Individuals can also report
and pay with the Consumer Use Tax Reporting Schedule
(DR 104US) as an attachment to their Colorado Individual
Income Tax Return (DR 104).
The Department administers use taxes for RTD, CD and
RTA’s. However, the Department does not administer any
city or county use taxes. RTA use tax is reported on the RTA
Consumer Use Tax Return (DR 0251).
Additional Resources
Additional guidance and ling information can be found online at
Tax.Colorado.gov. These resources include:
●
Colorado Consumer Use Tax Guide
●
The Customer Contact Center, which can be contacted
at (303) 238-7378.
Electronic Filing
Information Individuals and businesses can report and pay
consumer use tax and applicable RTA consumer use taxes
electronically at Colorado.gov/RevenueOnline.
For Consumer Use Tax Returns led online, applicable RTA
Consumer Use Taxes are included with the electronic return
and a separate DR 0251 is not required.
Form Instructions
In preparing a consumer use tax return, include all identifying
information (such as names and account number), the period
and due date, and information about purchases in order to
calculate the tax due.
Amended Returns
Amended returns can only be led by paper return by
checking the amended return box on the form. A separate
amended return must be led for each period. The amended
return must show all lines as corrected, not merely the
difference(s). The amended return replaces the original in
its entirety.
Credit for tax paid to another state
A purchaser liable for use tax on tangible personal property
is allowed a credit for any legally imposed sales or use taxes
the purchaser paid in another state for the same property.
Credit is not allowed if the tax paid to the other state was
not legally due under the laws of that state. The credit may
be claimed on line 4 of the Consumer Use Tax Return. The
credit must rst be applied against any Colorado use tax
due, and any unused portion of the credit is then applied
against any local use taxes due.
Penalty and Interest
If the tax is not paid by the applicable due date, penalty and
interest is due. The penalty is 10% of the tax plus 0.5% of the
tax for each month the tax remains unpaid, not to exceed a
total of 18%. Interest is calculated from the due date until the
date the tax is paid.
See Part 4: Filing , Remittance & Recordkeeping in the
Colorado Consumer Use Tax Guide for additional penalty
and interest information.
If you cannot le through Revenue Online, complete this
return in its entirety and mail with payment to:
Colorado Department of Revenue
Denver, CO 80261-0013
Retain a copy of this return for your records.
=DO=NOT=SEND=
DR 0252 (02/15/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov
Purchaser Business Name
Street Address City State ZIP Code
County Phone
Signed under penalty
of perjury in the
second degree.
Signature
0370-103
If out-of-state taxpayer, provide Colorado address City State ZIP Code
Date
(MM/DD/YY) Acct. Number Period Covered (MM/YY-MM/YY)
—
Location/Juris Code FEIN SSN
Mark here if this is an
Amended Return
CD RTD
State
1. Taxable amount (total purchases
from lines 1a and 1b of the Purchase
Invoice Detail on page 2 of this form.
)
00
00 00
2a. Less Amount of Purchase From
Purchase Invoice Detail On Which
Tax Has Been Paid
00
00 00
2b. Taxable Amount (Line 1 Minus 2a)
00
00 00
3. Tax Rate
.001
.010 .029
4. Less Tax Credit (See Instructions)
00
00 00
5. Net Tax Due
(5-3) (5-4) (5-5)
00 00 00
6. Penalty
(6-3) (6-4) (6-5)
00 00 00
7. Interest & Penalty-Interest
(7-3) (7-4) (7-5)
00 00 00
8. TOTAL each column: 00 00 00
The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned.
If your check is rejected due to insufcient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
9. Total Amount Owed
(add line 8 of each column, enter total.)
Paid by EFT
(
355
)
$
*170252==19999*
DR 0252 (02/15/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov
Page 1 of 2
Consumer Use Tax Return
DR 0252 (02/15/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov
Page 2 of 2
Name Account Number
1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary.
Invoice Date Name of Vendor Address Amount
1b. Total from attachments
00
Consumer Use Tax Purchase Invoice Detail
*170252==29999*