Sales/Use/Indirect:
Colorado: Proposed Rules on Retail Delivery Fee to be Discussed at Virtual Public Hearing
Proposed Regs. sections 39-21-116.5, 43-4-218, Colo. Dept. of Rev. (9/23/22). The Colorado Department of Revenue issued proposed rules on Colorado’s new “retail delivery fee,” which generally applies to 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 [see State Tax Matters, Issue 2022-19, for earlier administrative guidance on the new retail delivery fee]. The proposal sets forth the manner in which retail delivery fees are collected, administered, and enforced. A virtual public hearing to discuss the proposal will be held on November 3, 2022, and written comments are due on the same date. Please contact us with any questions.
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