Starting July 1, 2022, wineries that ship wines to consumers in Colorado must collect a $0.27 retail delivery fee on each retail sales transaction that involves delivery by a motor vehicle. The fee will apply to DTC wine shipments because it is considered a retail sale of tangible personal property subject to the state sales tax. The new law requires the fee to be listed as a separate item on the receipt or invoice issued to the purchaser. Only one retail delivery fee is due per sale regardless of how many items/bottles are in the package and how many deliveries are actually needed to complete the sale. For example, one order of six bottles would incur a single $0.27 fee, even if the six bottles are shipped in multiple packages. Failure to add the retail delivery fee to DTC wine shipments may result in loss of your direct shipper’s license.
Any retailer, including an out-of-state winery, with an active sales tax account will be automatically registered for a retail delivery fee account by the Colorado Department of Revenue (DOR). The retail delivery fee return filing schedule is the same time as the sales tax return. More information about the fee is available on the DOR’s website.