The Colorado Department of Revenue issued a ruling stating that the membership fee charged by an online marketplace for providing free delivery on future orders is not subject to state sales or use tax. The ruling is based on the separation and separate invoicing of the membership fee from the sales transaction. However, businesses should consult with local governments for any applicable local sales or use taxes. Additionally, a state-level “retail delivery fee” applies to taxable sales regardless of shipping costs.
Source PwC
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