summary
Introduced
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
A retail delivery is a retail sale of tangible personal property that is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by the: ! State; ! Community access enterprise; ! Clean fleet enterprise; ! Statewide bridge and tunnel enterprise; ! Clean transit enterprise; and ! Nonattainment area air pollution mitigation enterprise. Effective 90 days after the final adjournment of the general assembly in 2026, the bill eliminates the retail delivery fees.
AI Summary
This bill repeals all existing retail delivery fees, which were imposed on tangible personal property sold at retail and delivered by motor vehicle. These fees were originally established to fund various state enterprises aimed at mitigating environmental impacts, such as those related to air pollution and the promotion of electric vehicles. The bill effectively eliminates these fees, which were set to be adjusted for inflation annually, and removes the statutory authority for these fees to be collected by the state. The repeal is scheduled to take effect 90 days after the general assembly's final adjournment in 2026.
Committee Categories
Housing and Urban Affairs
Sponsors (2)
Last Action
Introduced In House - Assigned to Transportation, Housing & Local Government (on 02/19/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://leg.colorado.gov/bills/HB26-1266 |
| BillText | https://leg.colorado.gov/bill_files/112344/download |
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