republic-os/legislation/us/states/co/2023a/sb-23-143.md

---
type: "Bill"
title: "Retail Delivery Fees"
description: "Currently, the state and several state enterprises impose fees on retail sales of taxable tangible personal property delivered by motor vehicle to a location in the state. These fees are collectively known as the retail delivery fee (RDF), and a retailer who makes a retail delivery is required to add the RDF to the price of the retail delivery, collect it from the purchaser, and pay the RDF revenue to the department of revenue (department), which distributes the revenue to the appropriate cash funds."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "SB 23-143"
citation: "Colorado SB 23-143 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Kevin Van Winkle", "Matt Soper", "Steve Fenberg"]
version_count: 10
action_count: 16
vote_count: 4
first_action: "2023-02-08T07:00:00+00:00"
last_action: "2023-05-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d7abbfce-57e4-4eaa-9a89-63376ad0d81c"
source_url: "https://leg.colorado.gov/bills/sb23-143"
source_hash: "abb4f26e03f6b07fcf3337505f511ab73edefcd6e9201a298942b1f9dd9d24fd"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 23-143 (2023A) — Retail Delivery Fees

Currently, the state and several state enterprises impose fees on retail sales of taxable tangible personal property delivered by motor vehicle to a location in the state. These fees are collectively known as the retail delivery fee (RDF), and a retailer who makes a retail delivery is required to add the RDF to the price of the retail delivery, collect it from the purchaser, and pay the RDF revenue to the department of revenue (department), which distributes the revenue to the appropriate cash funds.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_sb143_h_app_003.pdf)
2. **Engrossed (03/03/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_eng.pdf)
3. **Final Act (04/27/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_enr.pdf)
4. **Introduced (02/08/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_01.pdf)
5. **PA1 (03/03/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_s_app_01.pdf)
6. **PA2 (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_h_app_01.pdf)
7. **Reengrossed (03/06/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_ren.pdf)
8. **Rerevised (04/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_rer.pdf)
9. **Revised (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_143_rev.pdf)
10. **Signed Act (05/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_143_signed.pdf)

## Votes

- CONCUR — **35–0** (pass) · upper
- REPASS — **35–0** (pass) · upper
- BILL — **62–3** (pass) · lower
- BILL — **35–0** (pass) · upper

## Sponsors

- Cathy Kipp — primary (person)
- Kevin Van Winkle — primary (person)
- Matt Soper — primary (person)
- Steve Fenberg — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-04-27T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-04-27T06:00:00+00:00** Signed by the Speaker of the House
- **2023-04-26T06:00:00+00:00** Signed by the President of the Senate
- **2023-04-18T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2023-04-17T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-15T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2023-04-14T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2023-04-14T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-03-20T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-03-11T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2023-03-06T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-03-03T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2023-03-03T07:00:00+00:00** Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2023-02-21T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-02-08T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d7abbfce-57e4-4eaa-9a89-63376ad0d81c`. Confidence: reported (aggregated from official Colorado legislature records).