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.)