Tax Education & Training

Tax Education & Training

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Spotlight On: Retail Delivery Fee Exemption!

Senate Bill 23-142 exempts certain retailers from the retail delivery fee:

  • The exemption applies to retailers whose sales of tangible personal property, commodities, or services in Colorado in the previous year totaled $500,000 or less.
  • If the business had no retail sales in Colorado in the previous year, the exemption applies until the first day of the month at least 90 days after its cumulative sales in Colorado in the current year exceed $500,000.
  • Beginning July 1, 2023, the new law also permits retailers to elect to pay the fee on behalf of their customers without separately stating the fee amount on a receipt or invoice or collecting it directly from the customer.

Click the links below for more information:

Senate Bill 23-143 - Retail Delivery Fees

Retail Delivery Fee


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