Colorado Gov. Jared Polis signed legislation (SB 23-143) that creates an exemption from the $0.27 Retail Delivery Fee (RDF) for new and existing businesses. This includes California wineries that ship direct to consumers that had less than $500,000 in retail sales in Colorado in the previous year. The law also provides flexibility for compliance to […]
Colorado DTC Shipments Subject to Retail Delivery Fee
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 […]
Colorado Sales Tax Changes for Out-of-State Retailers
Members are reminded that the grace period the Colorado Department of Revenue (DOR) extended to out-of-state retailers to comply with new sales tax collection rules ends on May 31, 2019. Starting, June 1, 2019, out-of-state retailers, including wineries, with substantial nexus must collect and remit Colorado state sales tax and state-collected local and special district […]
Colorado Sales Tax Changes for DTC Delayed
The Colorado Department of Revenue (DOR) announced that it is extending the grace period through May 31, 2019, to in-state AND out-of-state retailers to comply with new sales tax collections rules. These new rules would have required wineries with “substantial nexus” to begin collecting Colorado state, local and special district sales taxes on sales shipped to […]
Colorado Sales Tax Changes for DTC
Please read through final paragraph below: As a result of the Wayfair decision, Colorado will require out-of-state retailers that have “substantial nexus” with the state of Colorado to apply to the Colorado Department of Revenue (DOR) for a Sales Tax License by Nov. 1, 2018 and begin collecting Colorado sales tax on sales shipped to […]
Impact of U.S. Supreme Court’s Sales Tax Ruling on DTC Wine Shipping
On June 21, 2018 the U.S. Supreme Court ruled in Wayfair v. South Dakota that states may require online retailers to collect and remit sales taxes even if those retailers do not have a physical presence in that state. This ruling marks a victory for states, which can now tax remote sellers. Each state will […]
Update on Colorado Remote Sellers Law
Last fall, Wine Institute reported on the Supreme Court’s refusal to hear a Colorado-based case on “remote sellers” legislation passed several years ago. The law requires remote sellers to send customer sales reports to the Department of Revenue (DOR) if they do not collect sales taxes on remote purchases in Colorado. With the Court’s refusal, […]
Colorado’s New Tax Requirements
Four years ago, Colorado enacted a law imposing burdensome use tax reporting and notification requirements on out-of-state retailers that do not collect Colorado sales tax on sales to Colorado consumers. The law was immediately challenged in federal court on the basis that it discriminated against interstate commerce, preventing the Colorado Department of Revenue from enforcing […]
Colorado’s New Permit Law
Colorado’s new legislation effecting wine shipments will become effective July 1, 2006. The new permit application is available on Wine Institute’s direct shipping website. Wineries that have been shipping to Colorado under the reciprocity law DO NOT have to complete a new application. The annual renewal fee for applications will remain $50.00. Wineries must pay […]
