The proposed bill introduces a new chapter, CHAPTER 18.3, to Title 44 of the General Laws, establishing a retail delivery fee of fifty cents ($0.50) per transaction for retailers delivering tangible personal property to customers in Rhode Island. This fee is aimed at addressing the increased infrastructure costs associated with the growing number of retail deliveries, which are projected to rise significantly in the coming years. The bill specifies that retailers with annual gross sales of less than five hundred thousand dollars ($500,000) will be exempt from this fee, as well as deliveries of food and food ingredients.

Additionally, the bill outlines the responsibilities of retailers regarding the collection of the fee, stating that they may choose to pass the fee onto customers but are not required to do so. The fee must be clearly itemized on invoices or receipts if collected. The legislation also includes provisions for nonrefundable fees in cases of returns or cancellations, and mandates that the Department of Revenue will oversee the collection of the retail delivery fee. The act is set to take effect on October 1, 2025.