5/8/2023
Section 6 of Colorado SB 143, effective May 4, 2023, amended the Colorado Retail Delivery Fee so that a “qualified business”, a business with $500,000 or less retail sales in the prior year, may be exempt from the fee. Additionally, the legislation permits a retailer to pay the retail delivery fee on behalf of the purchaser and no longer separately itemize the fee on an invoice if certain requirements are met.
Further information concerning SB 143 may be found here.
