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February 4, 2024
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Does Colorado still have a "consumer use tax for out of state purchases?

  • February 4, 2024
  • 2 replies
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Consumer use tax for our of state purchases when no sales tax is charged?
Best answer by JohnW152

Yes, it does.  Consumer use tax is tax on online or out-of-state purchases when you didn't pay Colorado sales tax to the seller. 

 

According to About Consumer Use Tax in the Colorado Department of Revenue's Consumer Use Tax page: 

To be compliant with tax laws, you must report and pay consumer use tax when sales tax is not collected by the seller on a taxable product. This requirement applies to purchases made by both individual consumers and businesses in Colorado. Examples of taxable products (often referred to as "goods") are electronics, appliances, furniture, home accessories, jewelry/watches, clothing, shoes, sports equipment, or any other tangible personal property.

In the TurboTax interview for your Colorado return, you'll enter relevant information beginning on the Use Tax screen. 

 

After entering your purchases there, you'll come to the Special Districts with Additional Use Tax screen.  There, you can enter information relating to purchases made in districts in Colorado that assess an additional use tax rate for purchases made online or out-of-state where Colorado sales or use tax was not paid at the time of purchase.

2 replies

JohnW152Answer
February 5, 2024

Yes, it does.  Consumer use tax is tax on online or out-of-state purchases when you didn't pay Colorado sales tax to the seller. 

 

According to About Consumer Use Tax in the Colorado Department of Revenue's Consumer Use Tax page: 

To be compliant with tax laws, you must report and pay consumer use tax when sales tax is not collected by the seller on a taxable product. This requirement applies to purchases made by both individual consumers and businesses in Colorado. Examples of taxable products (often referred to as "goods") are electronics, appliances, furniture, home accessories, jewelry/watches, clothing, shoes, sports equipment, or any other tangible personal property.

In the TurboTax interview for your Colorado return, you'll enter relevant information beginning on the Use Tax screen. 

 

After entering your purchases there, you'll come to the Special Districts with Additional Use Tax screen.  There, you can enter information relating to purchases made in districts in Colorado that assess an additional use tax rate for purchases made online or out-of-state where Colorado sales or use tax was not paid at the time of purchase.

February 4, 2025

Please tell me where the use tax screen is this year.

I cannot find it on my form anywhere.

Thank You in advance.

February 2, 2025

When is the Use Tax Screen.? Where in Turbo Tax do I enter Consumer use tax for the state of Colorado?

AmyC
Employee
February 8, 2025

Only if no tax was paid to any state. The DR104US is no longer filed with your individual tax return. The state no longer requires you to file for taxes that were paid to another state. Only purchases not taxed need to be filed. You must file it online. There is a video with instructions here. See DR 0252.

@Connie W    @Need An Answer 

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February 11, 2025

The Colorado Use Tax is still required for out-of-state purchases if  CO taxes were not paid by the vendor.  When will the Deluxe version of TurboTax, Colorado, be updated to include a place to enter this information?  There are two CO forms that need to be added to TT:  DR0251 and DR0252.  Which one you use depends on your tax district.

Thank you,

KE