Colorado imposes a retail delivery fee on retail sales of tangible personal property delivered by motor vehicle to a location in this state. The sale must include at least one item of tangible personal property subject to the state sales or use tax in order for the retail delivery fee to apply.
Each retail sale transaction is considered a single retail delivery regardless of how many shipments are actually needed to complete the sale. The retail delivery fee may increase each July to adjust for inflation.
Exemption: Retailers with retail sales of $500,000 or less during the prior calendar year, are exempt from paying the retail delivery fee on retail deliveries during the subsequent year. Retailers with retails sales of $0.00 during the prior calendar year, including new accounts, are exempt from paying the retail delivery fee on retail deliveries until the first day of the period after 90 days after their retail sales exceed $500,000 within the current calendar year.
Who Must File: Retailers and marketplace facilitators who sell tangible personal property and either delivers it themselves or causes the item(s) to be delivered by motor vehicle, including delivery by mail to a location in this state. The retailer or marketplace facilitator liable to collect and remit sales or use tax to the State of Colorado on the item(s) sold is also liable for the retail delivery fee. A return must be filed even if the retailer made no retail deliveries during the filing period and no fees are due.