Beginning July 1, 2022, Colorado imposes a retail delivery fee on all deliveries by motor vehicle to a location in Colorado with at least one item of tangible personal property subject to state sales or use tax.
“... retailer must list the fee as a separate item called “retail delivery fees” on the receipt or invoice issued to the purchaser.”
Retailer Liability
Although the retail delivery fee is imposed upon the purchaser, the retailer who sold the tangible personal property for delivery by a motor vehicle is required to collect and remit the fee from the purchaser.
Deliveries include any taxable goods that are mailed, shipped, or otherwise delivered by motor vehicle to a purchaser in Colorado.
It should be noted that the $0.27 fee applies to retailers selling taxable tangible goods for delivery by motor vehicle to Colorado consumers, regardless who owns or operates the vehicle used to make the delivery. Further, no regard is given to where the delivery originates.
The retail delivery fee is due at the same time as the state’s sales tax return.
The fee should be reported and remitted with the newly created form to report the delivery fee, Form DR-1786.