The original title is about retailers considering tax vs fee distinctions for delivery charges, with states imposing delivery fees.

Short summary

States are increasingly imposing 'delivery fees' on retail sales, with Colorado and Minnesota being the only two to enact such fees so far. The article explains the legal distinction between taxes and fees, noting that charges labeled as fees may still face procedural challenges if they function as revenue raisers. Retailers should evaluate operational compliance costs, pass-through options, and whether fees bear a reasonable relationship to government services provided.

• •Colorado and Minnesota are the only states with enacted retail delivery fees
• •Charges labeled as 'fees' may be vulnerable if they function primarily as revenue raisers
• •Retailers should assess applicability, pass-through options, invoice labeling, and legal validity

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