Here’s what HIVE AI had to say about “Which states require reporting for retail delivery fees?”:
States with retail delivery fee reporting
Colorado
- Requires sellers to collect, file, and remit the Retail Delivery Fee (RDF) on each taxable delivery into Colorado.
- Reported on a separate Retail Delivery Fee return (e.g., DR 1786) through the Colorado DOR system, with filing frequency tied to the seller’s sales tax filing frequency.
- Applies to deliveries by motor vehicle of tangible personal property subject to state sales/use tax, regardless of who makes the delivery.
- Exemptions and combined-transaction rules may apply; marketplace facilitators generally have collection and reporting obligations for facilitated sales.
(Colorado Department of Revenue, Retail Delivery Fee guidance: https://tax.colorado.gov/retail-delivery-fee)
Minnesota
- Requires sellers to collect, file, and remit the Minnesota Retail Delivery Fee (generally $0.50 per qualifying retail delivery) for deliveries to Minnesota beginning July 1, 2024.
- Reported via the Minnesota Department of Revenue e-Services under a Retail Delivery Fee account; filing frequency generally follows the sales and use tax account but is administered as a separate fee.
- Multiple statutory exemptions exist (for example, small-transaction threshold and certain item-category exemptions); marketplace facilitators are generally responsible for collection and reporting on facilitated sales.
(Minnesota Department of Revenue, Retail delivery fee: https://www.revenue.state.mn.us/retail-delivery-fee)
Other states
As of now, no other U.S. state has an enacted, active statewide retail delivery fee that requires seller reporting comparable to Colorado’s and Minnesota’s. Several states have considered proposals, but they have not been enacted or implemented.
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