Colorado DOR Amends Sales, Use Tax Rule Regarding Separately Stated Tax

The Colorado Department of Revenue (DOR) adopts amendments to the rule regarding separately stated tax for sales and use tax purposes. This regulation: 1) addresses how retailers that do not provide a written or electronic invoice, receipt, or other documentation must show the amount of sales taxes collected; 2) clarifies that retail delivery fees may not be included on the same line as sales taxes on any invoice, receipt, or other document showing the purchase price; and 3) repeals a paragraph because it no longer reflects the Department’s current interpretation. [Colo. Dep’t of Revenue, Reg. 39-26-106, 09/12/25]