The Colorado
Use Tax applies when a
Colorado resident makes a purchase of goods online, via telephone or via
catalog ordering services from an out-of-state seller, and that seller
does NOT charge Colorado sales tax on the purchase.
To be compliant, the
Colorado resident purchaser must report
and pay use tax to the State of Colorado on the purchase.
You will need to
review your online, telephone or catalog purchases from out-of-state sellers to
verify whether the Colorado sales tax was charged, and if not, pay the sales
tax on that item. Any food you purchase is likely not taxable, but clothing,
electronics, appliances or other tangible property would be taxable.
For more information,
please see the following list of FAQs from the Colorado Department of Revenue,
on the Colorado Use Tax:
https://www.colorado.gov/pacific/tax/consumer-use-tax-quick-answers
