Colorado Retail Delivery Fees - June 10th 2022


From July 1st the US State of Colorado is introducing a “Retail Delivery Fee” of $0.27 per parcel for ecommerce home delivery. The payment of the fee will be the responsibility of the party making the sale be they a retailer or platform.

The new fees will be remitted directly to the state by the seller in a similar way to the reporting and payment of Colorado sales tax.

Only retailers which trade less than $100,000 per year within Colorado and have no physical establishment within the State are exempt as they are not required to be registered for Colorado sales tax. However, consumers (including private individuals) buying from unregistered retailers must pay it directly as “consumer use tax” as part of their annual tax return.

All ecommerce consumers in Colorado are liable for sales taxes whether they are collected via the seller or directly remitted. If collected via the seller the new Retail Delivery Fee will also become applicable from July.

For more information on the new Colorado Retail Fee please visit
https://tax.colorado.gov/retail-delivery-fee

For more information on Colorado Sales Tax for out-of-State businesses please visit
https://tax.colorado.gov/out-of-state-businesses

For more information on Colorado Consumer Use Tax please visit
https://tax.colorado.gov/consumer-use-tax


OCS recommends that all retailers selling internationally take advice on tax and trade from a suitable expert to ensure compliance appropriate to their circumstances.