If you purchased items to be used or consumed in Colorado but did not pay sales tax on those items, you must pay Use Tax to Colorado. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The Colorado consumer use tax rate is 2.9%, which is the same rate as the state sales tax. Some Colorado cities, counties, and special districts may have their own specific use tax rate. To determine what your use tax rate is based on your residence, you may refer here.
Where do I enter this in my account?
Colorado use tax may be entered into the program, by following this path:
- State Section
- Use Tax
For additional information, see: