Colorado SB21-260 Bill Sustainability Of The Transportation System authorized the imposition of multiple Retail Delivery Fees effective 7/1/22. The Retail Delivery Fee is on all deliveries by motor vehicle to a location in Colorado with at least one item of tangible personal property subject to state sales or use tax including deliveries by a 3rd party carrier.

SB22-032 In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence in a local taxing jurisdiction or have only incidental physical presence in a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses…

Many of Colorado's 70 self-collecting Home-rule cities in Colorado have adopted the CML's Model Ordinance regarding Economic Nexus that is applicable to out-of-state Sellers.  Colorado Springs, Denver, Fort Collins, Golden, Northglenn, and Pueblo are a few examples. ...

H.B. 22-1027 Extends Small Business Exemption from Sales Tax Destination Sourcing, but even for those that qualify, be aware of “In-state” Economic Nexus too.