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. 

 
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Retail Delivery Fee Marketplace Sales

Sales Made Through a Marketplace

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If a retail sale is made through a marketplace and the marketplace facilitator is required to collect sales tax from the purchaser, the marketplace facilitator is also liable for the retail delivery fee if the purchased item is delivered by motor vehicle. A marketplace seller who is not liable for sales tax on the sale is also not liable for the retail delivery fee. For additional information about marketplace sales, please see Department publication Sales Tax Topics: Marketplace Facilitators, available at on the Sales and Use Tax Guidance Publications webpage.