HF 1774

as introduced - 94th Legislature (2025 - 2026) Posted on 03/03/2025 02:44pm

A bill for an act
relating to transportation; excluding delivery of aggregate materials from the retail
delivery fee; amending Minnesota Statutes 2024, section 168E.05, subdivision 1.

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

Section 1.

Minnesota Statutes 2024, section 168E.05, subdivision 1, is amended to read:

Subdivision 1.

Transactions.

The following retail deliveries are exempt from the fee
imposed by this chapter:

(1) a retail delivery to a purchaser who is exempt from tax under chapter 297A;

(2) a retail delivery on a motor vehicle for which a permit issued by the commissioner
of transportation or a road authority is required under chapter 169 or 221 and the retailer
has maintained books and records through reasonable and verifiable standards that the retail
delivery was on a qualifying vehicle;

(3) a retail delivery resulting from a retail sale of food and food ingredients or prepared
food;

(4) a retail delivery resulting from a retail sale by a food and beverage service
establishment, regardless of whether the retail delivery is made by a third party other than
the food and beverage service establishment; deleted text begin and
deleted text end

(5) a retail delivery resulting from a retail sale of drugs and medical devices, accessories
and supplies, or baby products new text begin ; and
new text end

new text begin (6) a retail delivery resulting from the delivery of aggregate materials subject to sales
tax under section 297A.61, subdivision 3, paragraph (g), clause (5) new text end .

new text begin EFFECTIVE DATE. new text end

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