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United States: Retail delivery fee guidance (Colorado); tax preparer must collect sales tax (West Virginia)

  • Colorado: The state tax authority proposed rules addressing the state’s relatively new retail delivery fee that application of the fee to certain types of retail sales, presentation of the fee on an invoice, types of sales not subject to the fee, and administration and enforcement of the fee. A virtual hearing on the proposed rules will be held on November 3, 2022.
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Source KPMG

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