On February 14, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two rules relating to the retail delivery fees. The adoption was based on the public rulemaking hearing held on November 3, 2022. The adopted rule reflects current law. The Department is aware of bills introduced in the General Assembly related to retail delivery fees. If any of those bills pass, the Department will conduct future rulemaking to harmonize the rule with any enacted bill.
Prior to the public rulemaking hearing, the Department held a workgroup on June 23, 2022 on the rules listed below.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.