VATupdate

Colorado DOR Explains Imposition and Application of New Retail Delivery Fee as July 1

The Colorado Department of Revenue issued guidance explaining that Colorado imposes a new retail delivery fee on all deliveries by motor vehicle to a location in Colorado with at least one item of tangible personal property subject to Colorado sales or use tax, which must be collected and remitted by the retailer or marketplace facilitator making the taxable sale.

Source Deloitte

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