Colorado Consumer Use Tax Return

Consumer Use Tax Return
DR 0252 Consumer Use Tax
DR 0252 (08/26/24)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov

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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.
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
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.

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DR 0252 (08/26/24)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov

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 (08/26/24)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Tax.Colorado.gov
Page 1 of 2

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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

	

State

RTD

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

00

00

00

00

00

00

2b. T
 axable Amount (Line 1 Minus 2a)

00

00

00

.001

3.	 Tax Rate
4.	 Less Tax Credit (See Instructions)
5.	 Net Tax Due	
6.	 Penalty	

.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)

$	

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DR 0252 (08/26/24)
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