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DR 0251 (02/15/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
*DO=NOT=SEND* (303) 238-SERV (7378)
Tax.Colorado.gov
RTA Consumer Use Tax Return
Instructions
General Information Form Instructions
RTA Consumer use tax must be paid by Colorado businesses In preparing an RTA consumer use tax return, include all
and individuals for purchases that did not include Colorado identifying information (such as names and account number),
sales tax and the items purchased were used, stored or the period, and information about the purchases in order to
consumed in one of the RTA Districts in Colorado. calculate the tax due.
Businesses that owe RTA use tax must report and pay the RTA Schedules
applicable tax with an RTA Consumer Use Tax Return. Complete the applicable RTA Schedules for your records
only. Transfer the figures from the schedule to the RTA
The due date for businesses depends upon the amount of
Consumer Use Tax Return, DR 0251.
use tax owed. If the business accrues less than $300 of total
consumer use tax over the course of the year, a return must If use tax is due in more than one of the RTA Districts, a
be filed and paid by January 20th of the following year. If the separate return must be filed for each district.
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 Amended Returns
the following month. Amended returns can only be filed by paper return by
checking the amended return box on the form. A separate
Individuals that owe use tax must report and pay their amended return must be filed for each period. The amended
consumer use tax by April 15th. Individuals can also report return must show all lines as corrected, not merely the
and pay with the Consumer Use Tax Reporting Schedule difference(s). The amended return replaces the original in
(DR 104US) as an attachment to their Colorado Individual its entirety.
Income Tax Return (DR 104).
Penalty and Interest
Additional Resources If the tax is not paid by the applicable due date, penalty and
Additional guidance and filing information can be found interest is due. The penalty is 10% of the tax plus 0.5% of the
online at Tax.Colorado.gov. These resources include: tax for each month the tax remains unpaid, not to exceed a
● Colorado Consumer Use Tax Guide total of 18%. Interest is calculated from the due date until the
● The Customer Contact Center, which can be contacted date the tax is paid.
at (303) 238-7378.
See Part 4: Filing, Remittance & Recordkeeping in the
Electronic Filing Information Colorado Consumer Use Tax Guide for additional penalty
Individuals and businesses can report and pay consumer use and interest information.
tax and applicable RTA consumer use taxes electronically
at Colorado.gov/RevenueOnline. For Consumer Use Tax If you cannot file through Revenue Online, complete this
Returns filed online, applicable RTA Consumer Use Taxes return in its entirety and mail with payment to:
are included with the electronic return and a separate DR Colorado Department of Revenue
0251 is not required. Denver, CO 80261-0013
Retain a copy of this return for your records.
