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; andNonattainment area air pollution mitigation enterprise.Effective 90 days after the final adjournment of the general assembly in 2026, the bill eliminates the retail delivery fees.(Note: This summary applies to this bill as introduced.)
- Chamber
- House
- Introduced
- Feb 19, 2026
- Last action
- Feb 19, 2026 — Introduced In House - Assigned to Transportation, Housing & Local Government
- Session
- 2026A
- Momentum
- 17 · Stalled