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.
