Recently, Colorado’s new $0.27 retail delivery fee went into effect. The fee targets all deliveries by a motor vehicle that have at least one item of taxable and tangible personal property. This new levy impacts both in-state and out-of-state retailers, requiring those entities to register with the Colorado Dept. of Revenue and remit funds to the State.
Alyssa M. Sones is an associate in the Business Trial Practice Group in the firm's Century City office.