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Retail Delivery Fee Reporting and Payment

Reporting and Payment


Retailers who are required to remit the retail delivery fee will file the Retail Delivery Fee Return, form DR 1786, and pay the fee to the Colorado Department of Revenue. If the fee collected on any delivery exceeds the amount due, and the retailer has not refunded the erroneously collected fee to the purchaser, the retailer must report the excess fee on line 4 of the return and remit it to the Department.

The Retail Delivery Fee is due at the same time as your Sales Tax return. Returns are generally filed on a monthly basis and must be filed on or before the 20th day of the month following each reporting period. Retailers permitted to file state Sales Tax returns on a quarterly, annual, or other basis will file the Retail Delivery Fee return on the same schedule.

The Retail Delivery Fee is reported and paid on form DR 1786

  • Only one return is required for all locations (sites) per account. 
  • The Retail Delivery Fee applies state-wide, does not need to be separated by jurisdiction, and is calculated per sale.
  • If you make retail deliveries, or cause items to be delivered, you are required to file a return every period starting with the first period you made retail deliveries until your retail delivery fee account is closed.
  • Filing and payment can be submitted in one of two ways:
  • Payments must be submitted to a specific period and account. The Department does not automatically reapply payments to periods or accounts other than the one specified. To redirect a payment or credit to another period or account, submit a written request through Revenue Online.

For additional information on payment options, see the Payments page.