On January 11, 2021, the New York State Assembly introduced A.B. 1612, which would impose a three dollar ($3.00) surcharge on each delivery transaction where the delivery is made within New York City. The surcharge would not apply to deliveries of food or essential medical supplies. Liability for the surcharge would be imposed on a person that sells by any means any item to be delivered within the city and the surcharge would be passed along to the purchaser and separately stated on a receipt. The surcharge would become effective January 1, 2023.