Regardless of where you are located, if you sell your products in Colorado, you will be required to charge, collect, and remit a new fee to the Colorado Department of Revenue beginning July 1, 2022. The new fee, called a Retail Delivery Fee or RDF applies to all retail sales delivered by a motor vehicle to a location in Colorado, including third-party deliveries. The tax is 0.27 for each retail sale made, regardless of the size of the purchase. It is to be charged to the purchaser and collected by the seller, who must then remit the tax to the state. Those impacted include online stores that ship orders.
The RDF must be listed separately on the receipt or invoice and labeled as “Retail Delivery Fee”. Filing frequency and due dates will be the same as your sales tax or retailer’s use tax frequency and due dates. Learn more at https://tax.colorado.gov/retail-delivery-fee.