The proposed bill establishes a new chapter in the Rhode Island General Laws titled "Retail Delivery Fee," which imposes a fee of fifty cents ($0.50) on each transaction involving the retail delivery of tangible property to customers in the state. This fee applies to retailers, including marketplace facilitators and referrers, that have gross sales of $500,000 or more in the previous calendar year. Retailers may choose to collect this fee from purchasers, and if collected, it must be distinctly stated on invoices, bills of sale, or similar documents. The fee is nonrefundable if items purchased are returned or if a refund or credit is provided, but it will be refunded if the retail delivery is canceled.

Exemptions from the retail delivery fee are provided for retailers with annual sales below $500,000 and for certain types of deliveries, including those involving food and food ingredients, as well as deliveries from food and beverage service establishments. The bill mandates that the Rhode Island Department of Revenue, through the Division of Taxation, will oversee the collection of this fee and requires the promulgation of rules and regulations to implement and enforce its provisions. The act is set to take effect on October 1, 2025.