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Bill > HB530
MS HB530
MS HB530Retail delivery fees; impose upon customers for deliveries of certain retail items for the purpose of transportation funding.
summary
Introduced
01/10/2025
01/10/2025
In Committee
01/10/2025
01/10/2025
Crossed Over
Passed
Dead
02/26/2025
02/26/2025
Introduced Session
2025 Regular Session
Bill Summary
An Act To Impose A Delivery Fee Of Thirty Cents On Each Commercial Transaction Which Involves Retail Delivery In Mississippi; To Provide Retailers With The Discretion To Collect The Fee From The Purchaser; To Provide That The Delivery Fee, If Stated Separately On The Receipt, Invoice Or Bill Of Sale, Shall Be Excluded From The Sales Prices For Tax Purposes; To Provide That The Retail Delivery Fee Shall Be Charged In Addition To Any Other Delivery Fee Which, The Total Of Both Must Be Indicated As Separate Items; To Provide That The Delivery Fee Is Imposed Once Per Transaction And Is Nonrefundable If Any Or All Of The Items Purchased Are Returned To The Retailer; To Provide That The Delivery Fee Shall Be Refunded If For Any Reason The Retail Delivery Is Cancelled; To Exempt Certain Items From Imposition Of The Delivery Fee; To Require A Retailer Or Market Place Provider To Begin Collecting And Remitting The Delivery Fee To The Commissioner Of Revenue On The First Day Of Each Month; To Require The Retailer To Report And Remit The Fee On The Retailer's Income Tax Return; To Prescribe The Manner By Which The Fee Must Be Collected By The Retailer Or A Third-party Entity And Remitted To The Commissioner Of Revenue; To Require The Commissioner Of Revenue To Pay Interest On Any Overpayment Refunded Or Credited To The Retailer From The Date Of Payment Of The Fee Until The Date The Refund Is Paid Or Credited; To Require The Commissioner To Retain One Percent Of The Total Delivery Fees Collected For The Purposes Of Administering Its Enforcement Of The Retail Delivery Fee Collection; To Require The Commissioner To Deposit 60% Of The Balance Of The Proceeds Of The Collected Delivery Fees Into The "state Highway Maintenance Fund" And The Remaining 40% Of The Balance Of The Proceeds Of The Collected Delivery Fees Into The "2022 Capacity Project Fund"; And For Related Purposes.
AI Summary
This bill introduces a new retail delivery fee of thirty cents ($0.30) per transaction for deliveries of certain retail items in Mississippi. Retailers can choose to pass this fee on to customers, and if collected, the fee must be clearly listed as a separate line item on receipts labeled as a "road improvement and food delivery fee." The fee applies to deliveries of tangible personal property and clothing over $100, with specific exemptions for certain transactions like deliveries to tax-exempt entities or motor vehicle deliveries requiring special permits. The fee is nonrefundable if items are returned but will be refunded if the delivery is canceled. The Commissioner of Revenue will retain 1% of collected fees for administrative costs, with the remaining funds split 60% to the State Highway Maintenance Fund and 40% to the 2022 Capacity Project Fund. Retailers must report and remit the fee with their income tax returns using the same filing cycle as sales taxes. The bill defines numerous terms in detail, such as what constitutes "clothing," "drugs," and "retail delivery," and provides comprehensive guidelines for collection and enforcement. The new fee will take effect on July 1, 2025, with the primary goal of generating additional funding for transportation infrastructure and related projects.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/26/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0530.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2025/html/HB/0500-0599/HB0530IN.htm |
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