Taxes or fees on retail deliveries offer a new way to achieve sustainable transportation funding. They ensure delivery vehicles, which are often heavier, make frequent trips, and put additional wear and tear on roads and bridges, contribute to infrastructure maintenance and improvements. This Transportation Investment Advocacy Center™ (TIAC) report outlines model legislative language imposing retail delivery fees on consumers. It includes additional information on different ways revenues can be used, how fees are administered on out-of-state deliveries, and which types of vehicles are subject to the fee. The report also provides details on Colorado’s retail delivery fee and gives a brief update on how the state has fared in its implementation.
Read the report.