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DR 0173 (10/14/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
*DO*NOT*SEND* (303) 238-SERV (7378)
Tax.Colorado.gov
Retailer’s Use Tax Return
Instructions
General Information Paper Check
Regardless of whether they file electronically or with a paper
In general, any retailer that makes sales into Colorado is return, retailers can remit payment with a paper check. Retailers
required to obtain a sales tax license and collect sales tax, should write “Retailer’s Use Tax,” the account number, and
rather than use tax. See Part 4: Retailers Who Must Collect the filing period on any paper check remitted to pay retailer’s
in the Colorado Sales Tax Guide for additional information use tax to ensure proper crediting of their account.
about retailers’ obligations to collect Colorado sales tax.
• Paper Return – Retailers who file a paper return
Retailers with active retailer’s use tax accounts must file a can mail a paper check with the return to pay the tax
return for each filing period, even if the retailer made no sales reported on the return.
in Colorado during the period and no tax is due. Typically,
• Electronic Filing Through Revenue Online –
returns must be filed on a monthly basis. If a retailer fails to
A retailer who files electronically through Revenue
file a return for any filing period, the Department will estimate Online can remit payment by paper check. Once the
the tax due and issue to the retailer a written notice of the electronic return has been submitted, the retailer can
estimated tax due. The Department may deactivate the select “Payment Coupon” for the payment option to
retailer’s use tax account of a retailer who fails to file returns print a payment processing document to send along
for successive filing periods. with their paper check.
ELECTRONIC FILING INFORMATION FILING A PAPER RETURN
Retailers can save time and reduce filing errors by filing Retailers electing to file a paper return must sign, date, and
their retailer’s use tax returns electronically through mail the return, along with their payment, if applicable, to:
Colorado.gov/RevenueOnline. Retailers must first
Colorado Department of Revenue
create a Revenue Online account to file returns through
Revenue Online. Revenue Online can be accessed at Denver CO 80261-0013
Colorado.gov/RevenueOnline. Retailers are required to keep and preserve for a period of
three years all books, accounts, and records necessary to
PAYMENT INFORMATION
determine the correct amount of tax.
The Department offers retailers several payment options for
remitting retailer’s use taxes.
Electronic Payments
Regardless of whether they file electronically or with a paper
return, retailers can remit payment electronically using one
of two payment methods. Retailers who remit electronic
payments should check the appropriate box on line 13 of the
return to indicate their electronic payment.
• EFT Payment – Retailers can remit payment by
electronic funds transfer (EFT) via either ACH debit
or ACH credit. There is no processing fee for EFT
payments. Retailers must register prior to making
payments via EFT and will not be able to make
payments via EFT until 24-48 hours after registering.
See Electronic Funds Transferred (EFT) Program
For Tax Payments (DR 5782) and Electronic Funds
Transfer (EFT) Account Setup For Tax Payments (DR
5785) for additional information.
• Credit Card and E-Check – Retailers can remit
payment electronically by credit card or electronic
check online at Colorado.gov/RevenueOnline. A
processing fee is charged for any payments remitted
by credit card or electronic check.
