Recent guidance on Colorado’s one-of-a-kind retail delivery fee outlines how it works and offers a path for other states to follow as they explore new ways to generate revenue.
The fee applies to retailers and marketplace facilitators, such as Amazon.com Inc., selling tangible goods in Colorado. Those entities are required to collect a $0.27 fee per transaction if at least one item was subject to Colorado sales tax and the delivery was made by a motor vehicle in the state.
Minnesota legislators introduced a bill to create a similar fee, though it’s unclear if more states might consider the option ...