MS HB530

Imposes a non-refundable $0.30 fee on each retail delivery transaction in Mississippi for tangible personal property and clothing, with the option for retailers to collect from purchasers.

Fee is excluded from sales tax calculations if stated separately on receipts and must be shown as a distinct line item labeled "road improvement and food delivery fee" when collected from customers.

Exempts deliveries to tax-exempt purchasers and motor vehicles requiring state permits; fee is refundable only if the delivery is canceled.

Commissioner of Revenue retains 1% of collected fees for administration, with 60% of remaining proceeds deposited to the State Highway Maintenance Fund and 40% to the 2022 Capacity Project Fund.

Retailers must report and remit fees monthly beginning July 1, 2025, using existing sales tax filing procedures and due dates.