Sales & Use Tax

Destination Sourcing Deadline Extended

Governor Polis signed HB22-1027 on January 31, 2022, which extends the small business exception to destination sourcing requirements. This exception applies only to businesses with less than $100,000 in retail sales. Beginning October 1, 2022, all retailers will be required to apply the destination sourcing rules.  

View HB22-1027

Transition to Destination Sourcing

Retail Delivery Fee Collection Begins July 1st

Recent Colorado statutory changes require retailers to charge, collect, and remit a new fee. Beginning July 1, 2022, retailers must collect a $0.27 retail delivery fee on every retail sale delivered by motor vehicle to a location within Colorado. Go to the Retail Delivery Fee web page for information on how to begin collecting and remitting this new fee.