Retailers Scramble to Comply With Colorado Retail Delivery Fee

Consumers across Colorado will notice a surcharge on goods shipped to their doorsteps by services such as Amazon and Instacart starting Friday, when the state’s new 27-cent “retail delivery fee” takes effect. Draft guidance on the one-of-a-kind fee program was released only last month and no final rules have been issued for retailers.

The Department of Revenue said the fee applies to all “deliveries by motor vehicle to a location in Colorado with at least one item of tangible personal property subject to state sales or use tax.” The fee must be separately stated ...