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Legislative Year: 2023 Change

Bill Detail: SB23-143

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Title Retail Delivery Fees
Status Governor Signed (05/04/2023)
Bill Subjects
  • Natural Resources & Environment
  • Transportation & Motor Vehicles
House Sponsors M. Soper (R)
C. Kipp (D)
Senate Sponsors K. Van Winkle (R)
S. Fenberg (D)
House Committee Finance
Senate Committee Finance
Date Introduced 02/08/2023

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 bill 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 for 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 department is required to waive any processing costs for a
retailer's electronic payment by automated clearing house (ACH) debit of
the RDF if the charges would exceed the amount of the RDF revenue
being remitted.
The bill 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 bill.
The bill 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a definition of retail sale is repealed where the cross reference makes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.

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with Amendments
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