INSTRUCTIONS: COLORADO CONSUMER USE TAX RETURN (Form 0252)
Colorado residents or businesses who purchase items in or out of the state without paying sales tax that were used, consumed or stored in state must file a form 0252 to document and pay the use tax owed. Note that if the purchase was made in one of the state's Regional Transportation Authority (RTA) districts, you must complete form 0251 and pay that tax as well. All forms can be found on the website of the state of Colorado.
Colorado Consumer Use Tax Return 0252 Step 1: Detach the coupon on this sheet. Only submit this bottom portion.
Colorado Consumer Use Tax Return 0252 Step 2: On the first line, enter the name of the purchaser and their business if applicable, your account number, location and the time period covered by this return.
Colorado Consumer Use Tax Return 0252 Step 3: On the next line, enter your street address. If you are not a resident of the state, enter a Colorado address on the line below. Check the box indicating this is an amended return if applicable.
Colorado Consumer Use Tax Return 0252 Step 4: Sign and date the form where indicated and provide a telephone number.
Colorado Consumer Use Tax Return 0252 Step 5: In section 1a, give the invoice sale number of every applicable tangible property purchase, as well as the name and address of the seller and the amount paid. Use additional sheets to document purchases which cannot fit here. Give this additional total in section 1b. Enter the combined total in section 1c.
Colorado Consumer Use Tax Return 0252 Step 6: Enter any tax already paid in section 2a and subtract it from line 1c to determine your taxable amount in section 2b.
Colorado Consumer Use Tax Return 0252 Step 7: Compute your net tax due under each column by multiplying section 2b by the tax rate for each column that applies. Follow instructions to determine any penalty and interest due.
Colorado Consumer Use Tax Return 0252 Step 8: Enter the total owed in section 9.
Colorado Consumer Use Tax Return 0252 Step 9: If you less than $300 in use tax a year, file on January 20. If you owe $300 or more in use tax, you must file a return by the 20th of the month following the date on which accumulate this balance owed.
