- Colorado requires both in-state and out-of-state retailers to collect a retail delivery fee on taxable deliveries to Colorado addresses.
- The fee is charged per sale and totals $0.31 for July 2026–June 2027, made up of six separate components.
- If the entire sale is sales-tax exempt, the delivery fee is exempt too; if any taxable item is included in the delivered sale, the fee applies.
- Sellers or marketplace facilitators who collect the fee must remit it with the sales tax return using form DR 1786; it is reported statewide, not by jurisdiction.
- Small businesses may be exempt if new or if their prior-year sales were under $500,000.
Source: taxjar.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
