In 2021, the Colorado General Assembly enacted House Bill 21-1162. Effective January 1, 2023, stores in Pueblo County must charge $0.10 per disposable bag at the time of sale. The store must then remit 60% (or $0.06) of the collected fee to Pueblo County, while the business can retain the other 40% (or $0.04).

Beginning January 1, 2024, the act prohibits stores and retail food establishments from providing single-use plastic carryout bags to customers.

Retailers must file a carryout bag fee return quarterly using this form, even if the retailer did not collect over $20 in carryout bag fees and will not be submitting any money. Returns are due on the 20th day of the month, following the reporting quarter. The return is due the next business day if the 20th is on a Saturday, Sunday, or legal holiday.

  • 1st Quarter (January-March): April 20th
  • 2nd Quarter (April-June): July 20th
  • 3rd Quarter (July-September): October 20th
  • 4th Quarter (October-December): January 20th

The following stores are exempt from collecting the Carryout Bag fee.

  • If they solely operate in Colorado; AND
  • There are 3 or less locations in Colorado; AND
  • Is not part of a franchise, corporation, or partnership, that is located outside of Colorado.

If you feel your store should be exempt, you can download and fill out our Exemption Application Form here.

FAQs

The fee is not subject to state and state-administered local sales tax. The Colorado Department of Revenue does not collect sales and use taxes for certain home-rule municipalities. You will need to contact these self-collecting home-rule municipalities directly to determine whether these fees are subject to their local sales tax. For a complete listing of jurisdictions, including state-administered jurisdictions and self-collecting home-rule municipalities, please refer to Department Publication DR 1002.

At this time, the carryout bag fee cannot be paid through the Sale and Use Tax System (SUTS).

Section 25-17-505(3)(d), C.R.S., requires that stores remit the carryout bag fee to the finance department or division or equivalent agency of the municipality within which the store is located. If the store is not located within a municipality, the carryout bag fee must be remitted to the finance department or division or equivalent agency of the county in which the store is located. Contact these agencies for more information on how to remit the fee.

No, the carryout bag fee is not collected or administered by the Colorado Department of Revenue. Section 25-17-505(3)(d), C.R.S., requires that stores remit the carryout bag fee to the finance department or division or equivalent agency of the municipality within which the store is located. If the store is not located within a municipality, the carryout bag fee must be remitted to the finance department or division or equivalent agency of the county in which the store is located.