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What is Colorado Retail Delivery fee?

Starting July 1, 2022, Colorado will impose Colorado Retail delivery fee. This means there is a new charge that will be applied for all deliveries made by motor vehicle to a location in Colorado where there is at least one item of tangible personal property that is subject to state sales or use tax.

The merchant or marketplace operator that collects sales or uses tax on a tangible personal item sold and shipped, including third-party delivery, is responsible for collecting and remitting the retail delivery charge. Deliveries include any taxable items that are sent, transported, or otherwise delivered by motor vehicle to a Colorado-based customer.

The retail delivery fee is due together with your sales tax return. Returns are typically filed monthly and must be filed on or by the 20th of the month following the reporting period. Retailers that are authorized to file quarterly, yearly, or other state sales tax returns will submit the retail delivery fee return in the same timeframe.

The retail delivery cost will be reported and collected on a new form, DR 1786. The retail delivery charge is collected statewide, without regard to jurisdiction, and is determined per transaction. Six distinct costs make up the retail delivery fee. The rates are shown below.

If each item in a retail sale is excluded from sales tax, the retail delivery cost is likewise exempt. However, if one or more of the products in the transaction is taxable, the retail delivery charge must be paid. Therefore, regardless of how many shipments are required to deliver the products bought, each sale for delivery is considered a single "retail delivery."

This does not translate that every product can be signed off as excluded from TAX in Colorado state and be exempt from paying Colorado Retail delivery fee because that product data will be transferred to other states as well.

What does this mean for Shopify-based merchants?

How does Colorado Retail fee affect Shopify merchants? For all of the merchants who ship to Colorado state, all orders from this state area will include a Retail Delivery fee; as long as there is a taxable product that is being shipped, the fee will apply. It is not tax calculated based on the price of a product.

Loyalty programs and 100% discounts and Retail delivery fee

If you apply discounts as a part of a loyalty program or, for any reason, apply discounts to a product that ships to the Colorado State area, the retail delivery fee will still apply as it is not price-based.

Creating Retail delivery fee account

Already have an account?

• Revenue Online login
• Visit Revenue Online and log in.
• Click the “More” tab.
• In the “Additional Actions” menu, click on the “Add Retail Delivery Fee Account” link.
• File Using the PDF DR 1786 Form
• Completing and filing the Retail Delivery Fee Return using the DR 1786 form will register a Retail Delivery Fee account for you.
  
• SUTS
  There will be an option on the Sales and Use Tax System (SUTS) to sign up for a Retail Delivery Fee account. This functionality is slated to be released by the end of 2022.

New Account

This sort of account can be added by submitting a CR 0100AP form. You will be able to declare that taxable products will be delivered on the new account. Make sure you check the appropriate box on the application to add a Retail Delivery Fee account.

Reporting and Payment

Merchants that are required to collect the retail delivery fee must complete the Retail Delivery Fee Return (DR 1786) and pay the fee to the Colorado Department of Revenue.

• Only one return will be required for all website locations on your account. 
• A return is required for every timetable, even if no charges are due for the reporting period. 
• You can submit reporting and deposit in multiple ways:
• Retail Delivery Fee Return (DR 1786)
• Revenue Online 
• Sales and Use Tax System (SUTS) - functionality is slated for release by the end of 2022

Conclusion:

Effective July 1, 2022, a state-level "retail delivery charge" must be declared and paid on each sale of taxable tangible personal goods for delivery (including by third parties) by motor vehicle to a place in Colorado.

Retailers and marketplace facilitators obliged to collect sales and use tax on such delivery transactions must declare the total cost per sale separately ($0.27, which is the sum of six unique fee kinds). Such responsible parties must pay the amount of all fees owed on a new return, the DR 1786 form (yet to be produced), at the same time as state sales tax reports are due. If the shop fails to collect the fee, purchasers are not obligated to pay it.