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.
