S.B. 1124 Summary

• Establishes a retail delivery safety fee of 50 cents per transaction on non-food retail deliveries to help fund neighborhood safety upgrades and protect families and children from delivery vehicle traffic.

• Retailers may collect the fee from purchasers and must display it separately from sales price and other fees on invoices; the fee is excluded from sales tax calculation under chapter 237.

• Exempts deliveries of food, food ingredients, prepared food from food and beverage establishments, and drugs and medical devices from the fee.

• Requires the Director of Taxation to retain costs of collection and administration in the state general fund, with remaining proceeds deposited into the Safe Routes to School Program Special Fund.

• Takes effect July 1, 2050 for taxable years beginning after December 21, 2025.