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SF 2033

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/07/2025 09:22 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
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Introduction
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Posted on 02/27/2025
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A bill for an act
 relating to transportation; removing the $100 threshold for which the retail delivery
fee applies; amending Minnesota Statutes 2024, section 168E.03, subdivision 1;
repealing Minnesota Statutes 2024, section 168E.01, subdivision 17.

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

Section 1.

Minnesota Statutes 2024, section 168E.03, subdivision 1, is amended to read:


Subdivision 1.

Retail delivery fee imposed.

(a) A fee is imposed on each retailer equal
to 50 cents on each transaction deleted text begin that equals or exceeds the threshold amountdeleted text end involving retail
delivery in Minnesota. The retailer may, but is not required to, collect the fee from the
purchaser. If separately stated on the invoice, bill of sale, or similar document given to the
purchaser, the fee is excluded from the sales price for purposes of the tax imposed under
chapter 297A.

(b) If the retailer collects the fee from the purchaser:

(1) the retail delivery fee must be charged in addition to any other delivery fee; and

(2) the retailer must show the total of the retail delivery fee and other delivery fees as
separate items and distinct from the sales price and any other taxes or fees imposed on the
retail delivery on the purchaser's receipt, invoice, or other bill of sale. The receipt, invoice,
or other bill of sale must state the retail delivery fee as "road improvement and food delivery
fee."

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective August 1, 2025, for purchases made on
or after that date.
 new text end

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

new text begin Minnesota Statutes 2024, section 168E.01, subdivision 17, new text end new text begin is repealed.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 August 1, 2025, for purchases made on
or after that date.
 new text end

APPENDIX

Repealed Minnesota Statutes: 25-03729

168E.01 DEFINITIONS.

Subd. 17.

Threshold amount.

"Threshold amount" means $100, before application of the tax imposed under section 297A.62, subdivisions 1 and 1a, and any applicable local sales and use taxes, and excluding exempt items under section 168E.05.