Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Stakeholder Workgroup Meeting – Retail Delivery Fees

Hide Featured Image


Retail Delivery Fee Meeting Recording


The Colorado Department of Revenue, Division of Taxation, is convening a stakeholder workgroup to discuss the promulgation of the following new retail delivery fees rule and rule amendments. The stakeholder workgroup will take place on June 23, 2022 at 10:00 AM at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely. If you would like to participate by video conference, please email us at to request the login information. The Department has also created a Virtual Stakeholder Workgroup Guide that provides additional guidance for participants participating remotely.  

The Department has prepared the following draft rules to aid in the process of soliciting public comments. The Department also received a number of questions from stakeholders about the retail delivery fees but did not otherwise receive specific feedback on the draft rules. As a result, the Department plans to go through the rule in detail and connect the questions posed with relevant parts of the rule. As we proceed through the rule, we invite stakeholders to share their concerns and proposed changes to address those concerns. The workgroup will also consider other issues related to the draft rules raised by stakeholders during the workgroup meeting. 

Additionally, the Department welcomes information regarding how purchaser-initiated deliveries to a nearby store are fulfilled and welcomes input from the public regarding whether these transactions satisfy the definition of a “retail delivery” in section 43-4-218(2)(e), C.R.S., in light of those facts. Advance written comments on this topic are encouraged. You can submit written comments to

  • 39-21-116.5. Penalties for Officers of Members. The purpose of this amendment to the rule is to add the retail delivery fees imposed pursuant to sections 24-38.5-303, 25-7.5-103, 43-4-218, 43-4-805, 43-4-1203, and 43-4-1303, C.R.S., to the list of fees to which the penalty in section 39-21-116.5, C.R.S., applies.
  • 43-4-218. Retail Delivery Fees. The purpose of this rule is to set forth the manner in which retail delivery fees are collected, administered, and enforced. 

What is a Stakeholder Workgroup?

A stakeholder workgroup is a forum for the Department to gather information from stakeholders for the development of new rules or for the revision of existing rules. Stakeholder workgroups occur in advance of a rulemaking hearing. The workgroup consists of individuals who have particular knowledge of the issues being discussed. The workgroup will play an active role in providing relevant information, opinions, and constructive feedback and suggestions.

How to Participate

You may participate in the stakeholder process and workgroup in two ways. 

  1. Attend the workgroup meeting scheduled for June 23, 2022. No registration is required. If you cannot attend in person or wish to attend virtually, we are providing the option to participate by video conference. Email to request login information for the video conference.
  2. Submit written comments on the draft rules by June 23, 2022. Email your comments to  Written comments are encouraged even if you are able to attend the workgroup meeting.