HF 1104

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/19/2025 11:13 a.m.

A bill for an act
relating to transportation; modifying retail delivery fee; amending Minnesota
Statutes 2024, section 168E.01, subdivision 12; repealing Minnesota Statutes 2024,
section 168E.01, subdivision 4.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 168E.01, subdivision 12, is amended to read:

Subd. 12.

Retail delivery.

(a) "Retail delivery" means a delivery to a person located in
Minnesota of deleted text begin the following items as part of a retail sale:
deleted text end

deleted text begin (1) deleted text end tangible personal property that is subject to taxation under chapter 297A deleted text begin ; and deleted text end new text begin , as
part of a retail sale.
new text end

deleted text begin (2) clothing, as defined under section 297A.67, subdivision 8, excluding cloth and
disposable child and adult diapers.
deleted text end

(b) Retail delivery does not include pickup at the retailer's place of business, including
curbside delivery.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
new text end

Sec. 2. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2024, section 168E.01, subdivision 4, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
new text end

APPENDIX

Repealed Minnesota Statutes: 25-00076

168E.01 DEFINITIONS.

Subd. 4.

Clothing.

"Clothing" has the meaning given in section 297A.67, subdivision 8.