Mississippi 2025 Regular Session

Mississippi House Bill HB530

Introduced
1/10/25  
Refer
1/10/25  

Caption

Retail delivery fees; impose upon customers for deliveries of certain retail items for the purpose of transportation funding.

Impact

If enacted, HB530 will alter the landscape of retail transactions in Mississippi by adding a new layer of fees associated with delivery services. The bill dictates that the delivery fee be applied to all retail deliveries, regardless of the number of shipments or items, thus standardizing the cost for both retailers and consumers. It also establishes a reporting structure for retailers to remit the collected fees to the state, linking it closely to their income tax returns.

Summary

House Bill 530, introduced in Mississippi, seeks to impose a retail delivery fee of thirty cents ($0.30) on each commercial transaction that involves a retail delivery within the state. This bill allows retailers the discretion to collect the fee from purchasers, and when collected, it must be presented separately on sales receipts. The fee is designed to enhance funding for state infrastructure projects by funneling a significant portion into the State Highway Maintenance Fund and the 2022 Capacity Project Fund.

Contention

Despite its intent to fund essential projects, the bill may face scrutiny over the potential burden it places on consumers and retailers, especially during a time when many are adjusting to increases in costs for goods and services. Some may argue that this additional fee could deter online shopping, negatively impacting retailers and their competitiveness against other states without similar fees. Additionally, the implementation process and exemptions outlined in the bill—which includes various types of deliveries like those involving medical equipment—could spark debates over fairness and accessibility.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2449

Sales and use taxes; specify for computer software services and products delivered electronically in Mississippi.

MS HB1090

Sales Tax; exempt retail sales of baby/toddler clothing, diapers, diaper bags and rash cream and baby wipes.

MS HB1592

Lottery tickets; authorize alcohol package retailer's permit holders to be lottery retailers and sell.

MS SB2405

Alcoholic beverages; increase number of package retailer's permits under certain conditions.

MS HB418

Sales tax; exempt retail sales of certain food.

MS HB1237

Sales tax; phase out on retail sales of certain food.

MS HB150

Sales tax; exempt retail sales of severe weather preparedness items.

MS HB919

Sales tax; exempt retail sales of severe weather preparedness items.

MS HB1561

Alcoholic beverages; allow direct sales and shipment of certain, revise certain provisions regarding package retailer's permits.

MS HB1769

Sales tax; exempt retail sales of certain food.

Similar Bills

MS HB968

Sales tax and use tax; revise provisions regarding computer software, computer software service and computer service.

MS SB2449

Sales and use taxes; specify for computer software services and products delivered electronically in Mississippi.

MS SB2831

Taxation of Remote and internet-based Computer Software Products and Services Study Committee; create.

MS HB1044

Mississippi Bullion Depository; establish.

MS HB1043

Mississippi Bullion Depository; establish and authorize fractional reserve currency.

MS HB1684

Mississippi Bullion Depository; establish and authorize fractional reserve currency.

MS HB1042

Mississippi Bullion Depository; establish.

MS HB1661

Mississippi Bullion Depository; establish.