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.)