The Colorado Department of Revenue recently reviewed the Retail Delivery Fee (RDF) for the upcoming fiscal year and increased it from $0.28 to $0.31, effective July 1, 2026. This revision is meant to adjust for inflation and ensure the revenue generated by the fee meets the rising costs of transportation infrastructure.
With this change going into effect, taxpayers should confirm they are charging the correct rate on transactions. Be aware that the fee is not taxed at the state level or in state-administered local jurisdictions, but it can be subject to tax in home rule cities. Businesses with home rule obligations should verify treatment directly with those jurisdictions or use the Colorado Sales Tax Lookup tool (https://colorado.ttr.services/) to check taxability by location.
If you encounter issues with your online Retail Delivery Fee account, you may have a permissions issue, which requires logging in as a user with “Full Access”, likely the first login used for your business. For additional assistance, go to Tax.Colorado.gov/ROL-help, contact the Taxpayer Helpline at 303-238-7378, or submit a web message through the state’s website.
For more information on Retail Delivery Fee Rates, the state’s Department of Revenue has a rates table available on their website. (“Retail Delivery Fee Rates”, CO Department of Revenue website (https://tax.colorado.gov/retail-delivery-fee-rates)