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

HB 530 imposes a 30-cent fee on each retail delivery transaction in Mississippi, collected from customers at checkout and listed separately on receipts. The fee applies to most delivered retail items but excludes baby products, medical equipment accessories, and certain clothing (like diapers or clothing accessories), as defined in the bill. Retailers must collect and remit the fee monthly to the state, with 60% of proceeds funding Mississippi's Highway Maintenance Fund and 40% going to the 2022 Capacity Project Fund. The fee is non-refundable if items are returned but must be refunded if delivery is canceled.