Changes Made By Senate Bill 23-143
Senate Bill 23-143 exempts qualified businesses from the retail delivery fee. A “qualified business” is a business whose retail sales of tangible personal property, commodities, or services in Colorado in the previous year totaled $500,000 or less. A business that had no retail sales in Colorado in the previous calendar year is also a “qualified business.” If the business had no retail sales in Colorado in the previous year, the exemption only 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.
The exemption created by the bill is retroactive to the date the fee was first imposed, on July 1, 2022. However, a retailer that is a “qualified business” must nonetheless remit to the Department any retail delivery fees that the retailer collected from its customers.
Senate Bill 23-143 also permits retailers to pay the fee on behalf of their customers without separately stating the fee amount on a receipt or invoice.