Beginning January 1, 2024, CO State House Bill 21-1162 prohibits stores and retail food establishments from providing single-use plastic carryout bags to customers.
A store may furnish only a recycled paper carryout bag to a customer at the point of sale at a fee of 10¢ per bag. Stores are required to remit, on a quarterly basis beginning April 1, 2024, 60% of the carryout bag fee revenues to the City of Boulder. More information can be found on the State and City of Boulder websites.
The easiest way to implement this is likely to create a new SKU for paper bags at 10¢ each to be sold as needed, with a quarterly sales report of this one SKU provided to the CCO office.
Please email any questions to salestax@colorado.edu.