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Retail Delivery Fee Collection and Retailer Election

Fee Collection and Retailer Election

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Any retailer that is not exempt is liable for the fee during all applicable periods where a retail delivery was completed on or after July 1, 2022. Per Colorado Revised Statutes (C.R.S.) §43-4-218, a retailer must either:

  • Collect the fee on all retail deliveries and show the total of the fees on the receipt or invoice as one item called “Retail Delivery Fee” that is separate and distinct from the sales price and other charges, or; 
  • 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.