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Colorado: New Law Permits Retailers to Pay Retail Delivery Fee on Behalf of Purchasers

New law revises provisions under Colorado’s retail delivery fee, which applies to all deliveries by motor vehicle to a location in Colorado with at least one item of tangible personal property subject to Colorado sales or use tax, by allowing electing sellers to pay the fee on the purchaser’s behalf subject to certain underlying requirements and limitations.

Source Deloitte

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