KPMG article: Retail delivery fees generate some bumps in the road
How RDFs function in Colorado and Minnesota
As states grapple with declining fuel tax revenues due to the rise of fuel-efficient vehicles, retail delivery fees (RDFs) have emerged as a potential solution for funding transportation infrastructure.
Read a June 2025 article* prepared by KPMG LLP tax professionals that explores how RDFs function in Colorado and Minnesota, highlights compliance challenges for businesses, and examines legislative trends and future outlooks for RDF adoption across the United States.
* This article originally appeared in The Tax Adviser and is provided with permission.