We received an email from Shopify yesterday that read:
You may have recently received a notice from the State of Colorado informing you of your requirement to collect a new Retail Delivery Fee, effective July 1, 2022. Merchants will soon be required to collect a non-refundable $0.27 fee on most deliveries made by motor vehicle to a location in Colorado. The fee is required when the delivery includes at least one tangible item subject to state or sales use tax.
As a merchant who is currently collecting sales tax in Colorado, the retail delivery fee will be automatically collected on taxable sales delivered to customers located in Colorado beginning July 1st, 2022. No action is required within your Shopify admin to collect the new fee, but you are responsible for reporting and paying the fee at the same time as your Colorado sales tax return. The retail delivery fee will need to be reported and paid on a new return, the DR 1786 form. The Colorado Department of Revenue is automatically registering existing Colorado retailers for collection and payment of this fee.
After July 1, 2022, the fee will be listed as a tax line item on the order details and on your sales tax report as “Colorado Retail Delivery Fee”. To learn more about the Colorado Retail Delivery Fee, visit the Colorado Department of Revenue website.