A Business Consumer Use Tax Return (DR 0252) is due at least annually by January 20th. Business consumer use tax can be paid annually if your total use tax owed is less than $300 per year, due on January 20th of the following year. If total use tax owed exceeds $300 at the end of any month, the return is due by the 20th of the following month.

Home-rule cities such as Denver, Aurora, Colorado Springs, Lakewood, Vail and ~70 others have their own returns and use tax reporting requirements. Many are due on January 20th for annual filers or the 20th of the month following the tax period end for monthly and quarterly filers.

Why don't you hear about it? The State and many cities don't do a good job of getting the word out, but they heavily audit for use tax. A second key problems is that businesses rely upon their accountants to tell them, but many accountants don't know about or handle sales and use tax issues.