On July 1, 2022, a statewide 27 cent per sale delivery fee took effect in Colorado. The fee applies to retailers or marketplace facilitators that collect sales or use tax on the sale of tangible personal property that is sold and delivered (including delivery performed by a third party) to a purchaser in Colorado. The delivery fee was expressly excluded from the state definition of purchase price, however, the Denver City/County is a home rule jurisdiction, so the state statutory change did not automatically apply to the municipality’s definition of purchase price. The Denver City Council has proposed an amendment to the Denver tax code exempting the delivery fee and other certain government fees from sales or use tax.