The Colorado Department of Revenue has notified retailers of a new Retail Delivery Fee (RDF) that will collect $0.27 every time they deliver taxable goods to a Colorado address. This will take effect July 1, 2022.
The fee applies to retailers selling taxable tangible goods for delivery by motor vehicle to Colorado consumers, no matter who owns or operates the vehicle used to make the delivery, and whether the delivery originates in Colorado or another state. Retailers must separately state the retail delivery fee on all customer invoices and receipts. Note: the fee is levied on all qualifying deliveries, even when shipping is free.
However, the fee does not apply otherwise taxable goods are delivered to a purchaser that is exempt from the state sales tax, such as government or charitable organization.