An Act relative to retail deliveries

This bill would impose a $0.35 excise tax on each retail delivery of tangible personal property within Massachusetts. It directly affects vendors (retailers) with annual sales exceeding $1 million, requiring them to pay this tax per delivery. The tax applies specifically to deliveries made by motor vehicle to a location in Massachusetts, excluding deliveries of items not subject to state sales tax. Vendors would pay the tax when filing their regular sales tax returns. The revenue generated would support state programs, as stated in the bill's purpose.