SB23-143

Retail Delivery Fees

Concerning the administration of the existing retail delivery fees collected by the department of revenue, and, in connection therewith, making and reducing an appropriation.

Session:

2023 Regular Session

Subjects:

Natural Resources & Environment

Transportation & Motor Vehicles

Bill Summary

Currently, the state and several state enterprises impose fees on retail sales of taxable tangible personal property delivered by motor vehicle to a location in the state. These fees are collectively known as the retail delivery fee (RDF), and a retailer who makes a retail delivery is required to add the RDF to the price of the retail delivery, collect it from the purchaser, and pay the RDF revenue to the department of revenue (department), which distributes the revenue to the appropriate cash funds.

The department generally administers the RDF in the same manner as the state sales and use tax. The act modifies this administration by permitting a retailer to pay the RDF on behalf of the purchaser. If the retailer elects to pay the RDF, then the retailer is:

Not required to add the RDF to the price of the retail delivery, separately itemize the RDF, or collect the RDF from the purchaser, who is not liable or the amount nor eligible for a refund of an erroneously paid RDF; and
Required to remit the RDF on the date that would be required if the RDF had been received from the purchaser on the date of the retail delivery.

The department is required to waive any processing costs for a retailer's electronic payment by automated clearing house (ACH) debit of the RDF if the charges would exceed the amount of the RDF revenue being remitted.

The act creates an exemption from the RDF for a retail delivery by a qualified business, which is a business that has $500,000 or less of retail sales in the prior year or is new, that applies retroactively to when RDFs were first imposed. A purchaser is not eligible for a refund of any RDF that is collected and remitted to the department by a qualified business prior to the effective date of the act.

The act also creates a primary definition for "retail delivery" that is cross-referenced in other RDF provisions, and related to this change, a definition of "retail sale" is repealed where the cross reference makes it unnecessary.

APPROVED by Governor May 4, 2023

EFFECTIVE May 4, 2023
(Note: This summary applies to this bill as enacted.)

Date	Bill Type	Documents
05/04/2023	Signed Act	PDF
04/27/2023	Final Act	PDF
04/17/2023	Rerevised	PDF
04/14/2023	Revised	PDF
03/06/2023	Reengrossed	PDF
03/03/2023	Engrossed	PDF
02/08/2023	Introduced	PDF

Date	Bill Type	Documents
04/14/2023	PA2	PDF
03/03/2023	PA1	PDF

Date	Version	Documents
07/18/2023	FN2	PDF
02/17/2023	FN1	PDF

Date	Version	Documents
04/13/2023	SA2	PDF
03/02/2023	SA1	PDF

Activity	Vote	Documents
Adopt amendment L.001	The motion passed without objection.	Vote Summary
Adopt amendment J.002	The motion passed without objection.	Vote Summary
Refer Senate Bill 23-143, as amended, to the Committee of the Whole.	The motion passed on a vote of 11-0.	Vote Summary

Retail Delivery Fees

Status

Menu

Bill Text

All Versions (7 )

Preamended Versions (2 )

Budget Documents

Fiscal Notes (2)

Budget Staff Analysis (2)

Committee Actions

04/14/2023 | House Appropriations (3 )

03/20/2023 | House Finance (1 )

03/03/2023 | Senate Appropriations (2 )

02/21/2023 | Senate Finance (1 )

Votes

Senate Votes (3)

House Votes (1)

Amendments

Bill History

Sponsors

Session Laws

Colorado General Assembly

Activity	Vote	Documents
Adopt amendment J.001	The motion passed without objection.	Vote Summary
Refer Senate Bill 23-143, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.	The motion passed on a vote of 7-0.	Vote Summary

Date	Action	Motion	Vote	Vote Document
04/18/2023	House Amendments	CONCUR	Aye: 35 No: 0 Other: 0	View
04/18/2023	House Amendments	REPASS	Aye: 35 No: 0 Other: 0	View
03/06/2023	Third Reading	BILL	Aye: 35 No: 0 Other: 0	View

Date	Amendment Number	Committee/Floor Hearing	Status	Documents
04/14/2023	J.002	HOU Appropriations	Passed*	PDF
04/14/2023	L.001	HOU Appropriations	Passed*	PDF
03/03/2023	J.001	SEN Appropriations	Passed*	PDF

Date	Location	Action
05/04/2023	Governor	Governor Signed
04/27/2023	Governor	Sent to the Governor
04/27/2023	House	Signed by the Speaker of the House
04/26/2023	Senate	Signed by the President of the Senate
04/18/2023	Senate	Senate Considered House Amendments - Result was to Concur - Repass
04/17/2023	House	House Third Reading Passed - No Amendments
04/15/2023	House	House Third Reading Laid Over Daily - No Amendments
04/14/2023	House	House Second Reading Special Order - Passed with Amendments - Committee
04/14/2023	House	House Committee on Appropriations Refer Amended to House Committee of the Whole
03/20/2023	House	House Committee on Finance Refer Unamended to Appropriations
03/11/2023	House	Introduced In House - Assigned to Finance
03/06/2023	Senate	Senate Third Reading Passed - No Amendments
03/03/2023	Senate	Senate Second Reading Special Order - Passed with Amendments - Committee
03/03/2023	Senate	Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole
02/21/2023	Senate	Senate Committee on Finance Refer Unamended to Appropriations
02/08/2023	Senate	Introduced In Senate - Assigned to Finance

Sponsor Type	Legislators
Prime Sponsor	Sen. S. Fenberg, Sen. K. Van Winkle Rep. C. Kipp, Rep. M. Soper
Sponsor
Co-sponsor	Sen. J. Bridges, Sen. N. Hinrichsen, Sen. S. Jaquez Lewis, Sen. C. Kolker, Sen. L. Liston, Sen. R. Pelton, Sen. K. Priola, Sen. J. Rich, Sen. D. Roberts, Sen. R. Rodriguez, Sen. C. Simpson, Sen. J. Smallwood, Sen. P. Will, Sen. R. Zenzinger Rep. S. Bird, Rep. R. Bockenfeld, Rep. A. Boesenecker, Rep. I. Jodeh, Rep. W. Lindstedt, Rep. N. Ricks, Rep. M. Snyder, Rep. S. Vigil