AN ACT RELATING TO TAXATION -- RETAIL DELIVERY FEE

HB 6365 imposes a 50-cent fee per transaction on retailers (including marketplace facilitators) delivering taxable tangible goods to Rhode Island customers, effective October 1, 2025. It exempts retailers with under $500,000 in annual delivery sales in the state and all food-related deliveries (including prepared food and food service establishments). The fee is charged per transaction regardless of shipment size, must be listed separately from sales price on receipts, and is nonrefundable for returned items. Retailers may choose to collect the fee from customers but are not required to do so.