This bill eliminates all retail delivery fees in Colorado, which are currently charged on deliveries of taxable goods by motor vehicle. The fees imposed by the state and various transportation and environmental programs will no longer apply starting 90 days after the 2025 legislative session ends.
Summary
A retail delivery is a retail sale of tangible personal property that
is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by the:
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State;
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Community access enterprise;
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Clean fleet enterprise;
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Statewide bridge and tunnel enterprise; •
Clean transit enterprise; and
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Nonattainment area air pollution mitigation enterprise.
Effective 90 days after the final adjournment of the general
assembly in 2025, the bill eliminates the retail delivery fees.
