HB 23-1166

Abstract

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.)