Form DR0251 "Rta Consumer Use Tax Return" - Colorado

What Is Form DR0251?

This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 10, 2016;
  • The latest edition provided by the Colorado Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form DR0251 by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue.

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Download Form DR0251 "Rta Consumer Use Tax Return" - Colorado

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DR 0251 (06/10/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
www.TaxColorado.com
RTA Consumer Use Tax Return
Instructions
General Instructions
Filing An Amended Return?
If you are filing an amended return by paper, check the amended
The Rural Transportation Authority (RTA) is a sales/use tax
return box. A separate amended return must be filed for each
applicable to certain areas within Colorado. For a list of the RTA
period and district. The amended return must show all lines as
Districts, the rates and boundaries, refer to the Colorado Sales/
corrected, not merely the difference(s). The amended return
Use Tax Rates, form DR 1002.
replaces the original in its entirety.
For additional Consumer Use Tax information, refer to FYI
Note: Amended consumer use tax returns cannot be filed through
General 10.
Revenue Online. Filing another consumer use tax return through
Revenue Online is treated as additional tax due; the second filing
Who Must File
does not replace the original return.
RTA consumer use tax must be paid by Colorado residents and
businesses on purchases that did not include Colorado sales tax
Online Filing and Payment Instructions
and the items purchased were used, stored or consumed in one
of the RTA Districts in Colorado.
To save time and reduce filing errors, file your consumer use
tax return and your RTA consumer use tax return together using
When to File
Revenue Online. Go to www.Colorado.gov/RevenueOnline and
Individual consumer use tax can be paid on an annual basis,
follow these steps:
similar to how you file your individual income tax return. Any
merchandise purchased January to December that is subject to
1. Under Quick Links, click on File a Return.
consumer use tax is due by April 15th the following year.
2. Click on Consumer Use Tax.
Business consumer use tax can be paid annually if your total use
3. Read the information on the page. Then click Next.
tax owed is less than $300 per year, due on January 20th of the
following year. If total use tax owed equals or exceeds $300 at the
4. Follow the steps and file your return.
end of any month, the return is due by the 20th of the following
5. Once you have submitted your return, click the red Make a
month.
Payment button.
6. Select the payment type, and follow the steps to make your
RTA Schedules
payment.
Complete the applicable RTA Schedules for your records only.
Transfer the figures from the schedule to the Consumer Use Tax
Note: For Consumer Use tax returns filed in Revenue Online,
Return, DR 0251.
applicable RTA consumer use taxes are included with the
If use tax is due in more than one of the RTA Districts, a separate
electronic return and a separate DR 0251 is not required.
return must filed for each district.
If you cannot file through Revenue Online, complete this return in
Late Filing
its entirety and mail with payment to:
If this return and remittance are postmarked after the due date, a
penalty of 10% plus ½% per month (not to exceed 18%) is due.
Colorado Department of Revenue
Interest and penalty-interest are due at the prime rate, effective
Denver, CO 80261-0013
July 1 of the previous year. Interest rates can be found in FYI
General 11.
Retain a copy of this return for your records.
DR 0251 (06/10/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
www.TaxColorado.com
RTA Consumer Use Tax Return
Instructions
General Instructions
Filing An Amended Return?
If you are filing an amended return by paper, check the amended
The Rural Transportation Authority (RTA) is a sales/use tax
return box. A separate amended return must be filed for each
applicable to certain areas within Colorado. For a list of the RTA
period and district. The amended return must show all lines as
Districts, the rates and boundaries, refer to the Colorado Sales/
corrected, not merely the difference(s). The amended return
Use Tax Rates, form DR 1002.
replaces the original in its entirety.
For additional Consumer Use Tax information, refer to FYI
Note: Amended consumer use tax returns cannot be filed through
General 10.
Revenue Online. Filing another consumer use tax return through
Revenue Online is treated as additional tax due; the second filing
Who Must File
does not replace the original return.
RTA consumer use tax must be paid by Colorado residents and
businesses on purchases that did not include Colorado sales tax
Online Filing and Payment Instructions
and the items purchased were used, stored or consumed in one
of the RTA Districts in Colorado.
To save time and reduce filing errors, file your consumer use
tax return and your RTA consumer use tax return together using
When to File
Revenue Online. Go to www.Colorado.gov/RevenueOnline and
Individual consumer use tax can be paid on an annual basis,
follow these steps:
similar to how you file your individual income tax return. Any
merchandise purchased January to December that is subject to
1. Under Quick Links, click on File a Return.
consumer use tax is due by April 15th the following year.
2. Click on Consumer Use Tax.
Business consumer use tax can be paid annually if your total use
3. Read the information on the page. Then click Next.
tax owed is less than $300 per year, due on January 20th of the
following year. If total use tax owed equals or exceeds $300 at the
4. Follow the steps and file your return.
end of any month, the return is due by the 20th of the following
5. Once you have submitted your return, click the red Make a
month.
Payment button.
6. Select the payment type, and follow the steps to make your
RTA Schedules
payment.
Complete the applicable RTA Schedules for your records only.
Transfer the figures from the schedule to the Consumer Use Tax
Note: For Consumer Use tax returns filed in Revenue Online,
Return, DR 0251.
applicable RTA consumer use taxes are included with the
If use tax is due in more than one of the RTA Districts, a separate
electronic return and a separate DR 0251 is not required.
return must filed for each district.
If you cannot file through Revenue Online, complete this return in
Late Filing
its entirety and mail with payment to:
If this return and remittance are postmarked after the due date, a
penalty of 10% plus ½% per month (not to exceed 18%) is due.
Colorado Department of Revenue
Interest and penalty-interest are due at the prime rate, effective
Denver, CO 80261-0013
July 1 of the previous year. Interest rates can be found in FYI
General 11.
Retain a copy of this return for your records.
Departmental Use Only
DR 0251 (06/10/16)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
www.TaxColorado.com
RTA Consumer Use Tax Return
*160251==19999*
0395-100
Period Covered
Account Number
FEIN
SSN
(MM/YY-MM/YY)
Purchaser/Business Name
Address
City
County
State Zip
If out-of-state taxpayer, provide Colorado address
Street Address
City
County
State Zip
Signed under penalty of perjury in the second degree
Signature
Date
Phone Number
(MM/DD/YY)
1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary.
Invoice
Name of Vendor
Address
Amount
Date
(MM/DD/YY)
Check here if this is an
amended return
1b. Total from attachments
2. Write in name of RTA District here: See schedules provided.
3. Taxable Amount: Add lines 1a and 1b.
00
4. Tax Rate (Refer to RTA schedules or DR 1002)
5. Net Tax Due: Multiply line 3 by line 4.
00
(100)
6. Penalty
00
(200)
Paid by EFT
7. Interest & Penalty-Interest
00
(300)
$
. 00
8. Amount Owed: Add lines 5, 6 and 7. Pay this amount with your return.
(355)
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not
be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
Roaring Fork RTA Schedule
*160251==29999*
Complete each applicable column of this schedule. The total for
each district should be totaled into the Total RTA Roaring Fork
column. Transfer the total column figures to the RTA Consumer Use
Tax Return. Write “Roaring Fork RTA” on line 2.
1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary.
Invoice
Name of Vendor
Address
Amount
Date
(MM/DD/YY)
1b. Total from attachments
RTA
RTA Basalt
RTA Pitkin
RTA
Total RTA
RTA Eagle
Glenwood
Districts
(except Basalt)
Carbondale
Roaring Fork
New Castle
Springs
2. Taxable Amount:
Add lines 1a and 1b.
00
00
00
00
00
00
3. Tax Rate
.0040
.0060
.0080
.0100
.0100
4. Net Tax Due: Multiply line 2
by line 3.
00
0 0
00
00
00
00
5. Penalty
00
0 0
00
00
00
00
6. Interest & Penalty-Interest
00
0 0
00
00
00
00
7. TOTAL of tax due Add lines
4, 5 and 6 for each column.
00
0 0
00
00
00
00
8. Total: Enter the total RTA Roaring Fork from line 7.
00
Pikes Peak RTA Schedule
*160251==39999*
Complete this schedule and transfer the figures to the RTA
Consumer Use Tax Return. Write “Pikes Peak RTA” on line 2.
1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary.
Invoice
Name of Vendor
Address
Amount
Date
(MM/DD/YY)
00
00
1b. Total from attachments
00
Total Pikes Peak RTA
2. Taxable Amount: Add lines 1a and 1b.
00
3. Tax Rate
.0100
4. Net Tax Due: Multiply line 2 by line 3.
00
5. Penalty
00
6. Interest & Penalty-Interest
00
7. Total: Add lines 4, 5 and 6.
00
South Platte Valley RTA Schedule
*160251==49999*
Complete this schedule and transfer the figures to the RTA
Consumer Use Tax Return. Write “South Platte Valley RTA”
on line 2.
1a. Purchase invoices covering the tangible property included in this return. Attach a separate sheet of paper if necessary.
Invoice
Name of Vendor
Address
Amount
Date
(MM/DD/YY)
1b. Total from attachments
Total South Platte Valley RTA
2. Taxable Amount: Add lines 1a and 1b.
00
3. Tax Rate
.0010
4. Net Tax Due: Multiply line 2 by line 3.
00
5. Penalty
00
6. Interest & Penalty-Interest
00
7. Total: Add lines 4, 5 and 6.
00
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