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 2026, the bill eliminates the retail delivery fees.

(Note: This summary applies to this bill as introduced.)