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Colorado Consumer Use Tax Return
Extracted from PDF file 2023-colorado-form-dr-0252.pdf, last modified August 2023Consumer Use Tax Return
=DO=NOT=SEND= DR 0252 (09/01/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0013 (303) 238-SERV (7378) Tax.Colorado.gov 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 filed 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 file 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 filing 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 filed 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 filed by paper return by checking the amended return box on the form. A separate amended return must be filed 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 first 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 file 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. DR 0252 (09/01/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0013 (303) 238-SERV (7378) Tax.Colorado.gov Page 1 of 2 *230252==19999* Consumer Use Tax Return Purchaser Business Name Street Address County City Phone State ZIP Code Signed under penalty Signature of perjury in the second degree. If out-of-state taxpayer, provide Colorado address Date (MM/DD/YY) 0370-103 City State ZIP Code Period Covered (MM/YY-MM/YY) Acct. Number — Location/Juris Code Mark here if this is an Amended Return FEIN SSN CD 1. Taxable Amount (Total Purchases From Lines 1a and 1b of the Purchase Invoice Detail On Page 2 of This Form.) 2a. L ess Amount of Purchase From Purchase Invoice Detail On Which Tax Has Been Paid 2b. T axable Amount (Line 1 Minus 2a) 4. Less Tax Credit (See Instructions) 5. Net Tax Due 6. Penalty 00 00 00 00 00 00 00 00 00 .001 3. Tax Rate State RTD .010 .029 00 (5-3) 00 (5-4) 00 (6-3) 00 (6-4) 00 (6-5) 00 (7-3) 00 (5-5) 00 (7-4) 00 (7-5) 7. Interest & Penalty-Interest 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 insufficient 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 electronically (355) $ *230252==29999* DR 0252 (09/01/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0013 (303) 238-SERV (7378) Tax.Colorado.gov Page 2 of 2 Consumer Use Tax Purchase Invoice Detail Name Account Number 1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary. Invoice Date 1b. Total from attachments Name of Vendor Address Amount 00
DR 0252 Consumer Use Tax
More about the Colorado Form DR 0252 Sales Tax
We last updated the Consumer Use Tax Return in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Colorado Department of Revenue. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form DR 0563 | Sales Tax Exemption Certificate Multi-Jurisdiction |
| Form DR 0024 | Standard Sales Tax Receipt for Vehicle Sales |
| Form DR 1191 | Sales Tax Exemption on Purchases of Machinery and Machine Tools |
| Form DR 0100 | Retail Sales Tax Return |
| Form DR 0100 Instructions | Supplemental Instructions for Retail Sales Tax Return |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 0252 from the Department of Revenue in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Colorado Form DR 0252
We have a total of three past-year versions of Form DR 0252 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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