Effective July 1, 2022, Colorado imposed a 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 state sales or use tax.
The retailer or marketplace facilitator that collects the sales or use tax on the tangible personal property sold and delivered, including delivery by a third party, is liable to collect and remit the retail delivery fee. Deliveries include when any taxable goods are mailed, shipped, or otherwise delivered by motor vehicle to a purchaser in Colorado.
|Fee Type||Rate July 2022 to June 2023|
|Community Access Retail Delivery Fee||$ 0.0690|
|Clean Fleet Retail Delivery Fee||$ 0.0530|
|Clean Transit Retail Delivery Fee||$ 0.0300|
|General Retail Delivery Fee||$ 0.0840|
|Bridge and Tunnel Retail Delivery Fee||$ 0.0270|
|Air Pollution Mitigation Retail Delivery Fee||$ 0.0070|
|Total Retail Delivery Fee||$ 0.27|
At this time, the retail delivery fee applies only to retail sales of tangible personal property for delivery by a motor vehicle to a purchaser at a location in Colorado. However, the retail delivery fee does apply to deliveries by motor vehicle from another state to a location in Colorado.