Each year the Colorado Department of Revenue assesses the Retail Delivery Fee (RDF) and posts the rate for the upcoming fiscal year. For the July 2025- June 2026 period, the rate has decreased to $0.28.
Colorado taxpayers will need to ensure they are collecting the correct rate for sales after July 1, 2025, and should remain mindful of the annual adjustments. Taxpayers should also note that though the RDF is not subject to sales tax at the Colorado State level or in State administered localities, it may be subject to sales tax in home rule cities. Those taxpayers who are registered with home rule cities and counties can either contact the home rule location directly to check on taxability or can use the Colorado Sales Tax Lookup tool (https://colorado.ttr.services/) and select “Retail Delivery Fee” in the searchable product and services list to determine by address. (“Retail Delivery Fee Rates”, CO Department of Revenue website (https://tax.colorado.gov/retail-delivery-fee-rates)