Provide for a retail delivery fee

This bill proposes a new twenty-seven-cent fee on retail deliveries of taxable goods within Nebraska, intended to generate revenue for the state's general fund. It defines specific terms such as "personal delivery devices" and "retail delivery" to clarify which transactions are subject to the charge while exempting items like electric scooters and wheelchairs. The fee would apply to most consumers and businesses but includes exemptions for tax-exempt items, new businesses in their first year, and those with annual sales under five hundred thousand dollars. If enacted, the Department of Revenue would collect and remit these fees starting January 1, 2025, though the bill was indefinitely postponed in August 2024.