Retail Delivery Fees
| Type | Bill |
|---|---|
| Session | 2023 Regular Session |
| Subjects |
Concerning the administration of the existing retail delivery fees collected by the department of revenue, and, in connection therewith, making and reducing an appropriation.
Bill Summary:
Currently, the state and several state enterprises impose fees on retail sales of taxable tangible personal property delivered by motor vehicle to a location in the state. These fees are collectively known as the retail delivery fee (RDF), and a retailer who makes a retail delivery is required to add the RDF to the price of the retail delivery, collect it from the purchaser, and pay the RDF revenue to the department of revenue (department), which distributes the revenue to the appropriate cash funds.
The department generally administers the RDF in the same manner as the state sales and use tax. The act modifies this administration by permitting a retailer to pay the RDF on behalf of the purchaser. If the retailer elects to pay the RDF, then the retailer is:
- Not required to add the RDF to the price of the retail delivery, separately itemize the RDF, or collect the RDF from the purchaser, who is not liable or the amount nor eligible for a refund of an erroneously paid RDF; and
- Required to remit the RDF on the date that would be required if the RDF had been received from the purchaser on the date of the retail delivery.
The act creates an exemption from the RDF for a retail delivery by a qualified business, which is a business that has $500,000 or less of retail sales in the prior year or is new, that applies retroactively to when RDFs were first imposed. A purchaser is not eligible for a refund of any RDF that is collected and remitted to the department by a qualified business prior to the effective date of the act.
The act also creates a primary definition for "retail delivery" that is cross-referenced in other RDF provisions, and related to this change, a definition of "retail sale" is repealed where the cross reference makes it unnecessary.
APPROVED by Governor May 4, 2023
EFFECTIVE May 4, 2023
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 | The motion passed without objection. | Vote summary |
| Adopt amendment J.002 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 23-143, as amended, to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 23-143 to the Committee on Appropriations. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment J.001 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 23-143, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 23-143 to the Committee on Appropriations. | The motion passed on a vote of 7-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/18/2023 | House Amendments | REPASS |
35
AYE
0
NO
0
OTHER
|
Vote record |
| 04/18/2023 | House Amendments | CONCUR |
35
AYE
0
NO
0
OTHER
|
Vote record |
| 03/06/2023 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/17/2023 | Third Reading | BILL |
62
AYE
3
NO
0
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/04/2023 | Governor | Governor Signed |
| 04/27/2023 | Governor | Sent to the Governor |
| 04/27/2023 | House | Signed by the Speaker of the House |
| 04/26/2023 | Senate | Signed by the President of the Senate |
| 04/18/2023 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 04/17/2023 | House | House Third Reading Passed - No Amendments |
| 04/15/2023 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/14/2023 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 04/14/2023 | House | House Committee on Appropriations Refer Amended to House Committee of the Whole |
| 03/20/2023 | House | House Committee on Finance Refer Unamended to Appropriations |
| 03/11/2023 | House | Introduced In House - Assigned to Finance |
| 03/06/2023 | Senate | Senate Third Reading Passed - No Amendments |
| 03/03/2023 | Senate | Senate Second Reading Special Order - Passed with Amendments - Committee |
| 03/03/2023 | Senate | Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 02/21/2023 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 02/08/2023 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 05/04/2023 | 153 | Retail Delivery Fees |