Index
Consumer ProtectionColorado, USA

Colorado Retail Delivery Fee

Summary

Colorado imposes a mandatory flat fee on all retail deliveries made by motor vehicle to a location in the state, in order to fund road repairs and green transit initiatives.

Rights & Rules

  • 01.
    Every time you order physical goods online (like from Amazon, Walmart, or a local furniture store) that are delivered by a car or truck, a flat fee is added to your bill (currently around $0.28).
  • 02.
    This fee applies even if the business offers 'Free Shipping.' The business must still collect the $0.28 fee from you.
  • 03.
    The fee is charged once per ORDER, regardless of how many items are in the order or how many separate boxes it ships in.
  • 04.
    Exceptions: Deliveries of prescription drugs, medical devices, and wholesale goods between businesses are exempt. As of 2023, small businesses with less than $500,000 in retail sales are also exempt from collecting the fee.

Penalties

  • 01.
    Retailers who fail to collect and remit the fee to the Colorado Department of Revenue face tax penalties, audits, and interest on the unpaid fees.

Verified Citations

Colorado Revised Statutes Title 43, Article 4, Part 2

Source
"A retail delivery fee is imposed on all retail deliveries. The fee is imposed on the purchaser and collected by the retailer..."