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ARTICLE · 09 AUGUST 2022

Colorado's Retail Delivery Fee

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Recently, Colorado's new $0.27 retail delivery fee went into effect. The fee targets all deliveries by a motor vehicle that have at least one item of taxable and...

United StatesTax
Craig Cardon
Craig Cardon
Alyssa Sones
Alyssa Sones
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Recently, Colorado's new $0.27 retail delivery fee went into effect. The fee targets all deliveries by a motor vehicle that have at least one item of taxable and tangible personal property. This new levy impacts both in-state and out-of-state retailers, requiring those entities to register with the Colorado Dept. of Revenue and remit funds to the State.

A delivery occurs when any of these items are mailed, shipped, or otherwise transported by a motor vehicle. The preamble of the bill specifically targets the rising consumer delivery culture and large corporations. But the bill itself does not discriminate-it affects anybody and everybody selling items that are to be delivered in the state of Colorado.

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