Repeal Retail Delivery Fees

A retail delivery is a retail sale of tangible personal property that is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by the: State; Community access enterprise; Clean fleet enterprise; Statewide bridge and tunnel enterprise; Clean transit enterprise; and Nonattainment area air pollution mitigation enterprise. Effective 90 days after the final adjournment of the general assembly in 2025, the bill eliminates the retail delivery fees. (Note: This summary applies to this bill as introduced.)