States require residents to report sales tax (use tax) when you buy something out-of-state and paid no sales tax.
Leaving the use tax box blank or entering $0 does not absolve you of use tax liability. It’s possible you could face a use tax audit, particularly if you purchased high-dollar items or were running a business.
Colorado says, “However leaving it blank does not mean that the taxpayer is formally stating there is no use tax liability … The Department's working assumption will be that the taxpayer either had no use tax liability or they chose to report it through one of the other methods available to them.”
Learn more Consumer Use Tax | Frequently Asked Questions
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