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;
• The community access enterprise;
• The clean fleet enterprise;
• The statewide bridge and tunnel enterprise;
• The clean transit enterprise; and
• The nonattainment area air pollution mitigation enterprise.

Effective July 1, 2023, the bill eliminates the retail delivery fees by specifying that they may only be collected for the 2022-23 state fiscal year.

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