A growing number of states are considering retail delivery fees to help pay for infrastructure, to help make up for diminishing returns from gas taxes. One of the big criticisms of online delivery taxes? That they end up hurting customers of more modest means. “Although the state government was able to make a small dent in the budget gap, the unintended negative economic impacts are substantial — especially on economically disadvantaged populations and small businesses,” said the group’s report, conducted by NDP Analytics.