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.
