Retail Delivery Fee

Effective July 1, Colorado imposes a retail delivery fee on all deliveries by motor vehicle to a location within Colorado with at least one item of tangible personal property subject to state sales or use tax. The retailer that collects the sales tax on the sale sold and delivered, including delivery by a third party, is liable to collect and remit the retail delivery fee. Deliveries include when any taxable goods are mailed, shipped, or otherwise delivered by motor vehicle to a purchaser in Colorado. The retail delivery fee is due at the same time as your sales tax return. Returns are generally filed on a monthly basis and must be filed on or before the 20th day of the month following each reporting period. Retailers permitted to file state sales tax return on a quarterly, annual or other basis will file the retail delivery fee return on the same schedule. The retail deliver fee is calculated as $.27 per sale. If every item in a retail sale is exempt from sales tax, the delivery is also exempt from the retail delivery fee.