Sales taxes come in all shapes and sizes.
Effective July 1, 2022, Colorado will be imposing a 27 cent Retail Delivery Fee (“RDF”), which is actually combined total of six delivery fees. This includes community access, clean fleet, clean transit, general retail, bridge and tunnel and air pollution mitigation.
The fee is imposed on all deliveries made by motor vehicle to a location in Colorado with at least one item of tangible personal property. This applies from a TV purchased over the internet to takeout from your favorite local restaurant. Your purchase of taxable tangible personal property is also subject to the RDF if delivered into Colorado using a motor vehicle. Like sales tax, the RDF should be shown as a separate line item on the invoice.
This means yet another tax return will need to be filed in Colorado, the form DR 1786. The return is due at the same time as your sales tax return. But if you’re registered for sales tax in Colorado, don’t worry about registering. As per the Department of Revenue, “as a courtesy,” you’ll automatically be registered for the RDF. Thanks Department of Revenue! You can opt-out of automatic registration though.
Similar to sales tax, there are more nuances to this fee than we can cover in a single newsletter. Call us if you have questions about Colorado’s Retail Delivery Fee or need assistance with sales tax in general, contact Sales Tax Defense LLC!
We would like to congratulate Joseph Calamia II, CPA, a partner with Sales Tax Defense, LLC, on his achievement of being selected to participate in NYSSCPA Leadership Institute for 2022.
He has lent his expertise to others in the accounting field, including presenting at the National Conference of CPA Practitioners (NCCPAP) Annual Accounting and Tax Symposium. He has also led expert discussions and seminars for numerous organizations, including NYSSCPA, and the Long Island Tax Practitioners Symposium. His opinion has been published in the National Conference of CPA Practitioners.
Joseph is a member of the Long Island Elite, a non-profit organization supporting local causes. He is on numerous Long Island Elite committees, assisting with events such as planning and organizing the annual gala.
In his spare time, he is an avid sports enthusiast, and enjoys supporting other charities including Fight for Charity.
Please join us in congratulating Joseph on this wonderful achievement!