The State of Colorado Legislature passed House Bill 21-1162, requiring a 10¢ fee for paper and plastic bags. A store may provide a recycled paper bag or single-use plastic bag to a customer for a 10-cent fee. While municipalities can adopt a higher fee, the City of Sheridan has chosen to keep the fee at 10 cents, and at this time, the fee is not subject to city sales tax. The fee will not apply to bags for pharmaceutical drugs, medical devices, or dietary supplements. There is an exception for retail food establishments that are restaurants and small stores that operate solely in Colorado and have 3 or less locations.
For more information regarding the fee, please reference: http://leg.colorado.gov/bills/HB21-1162