HF 2606

as introduced - 94th Legislature (2025 - 2026) Posted on 04/03/2025 04:26pm

A bill for an act
relating to transportation; exempting the delivery of liquid fuels from the retail
delivery fee; amending Minnesota Statutes 2024, sections 168E.01, by adding a
subdivision; 168E.05, subdivision 1.

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

Section 1.

Minnesota Statutes 2024, section 168E.01, is amended by adding a subdivision
to read:

new text begin Subd. 8a. new text end

new text begin Fuel products. new text end

new text begin "Fuel products" means liquid fuels under section 296A.01.
new text end

Sec. 2.

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) new text begin a retail delivery of fuel products;
new text end

new text begin (4) new text end a retail delivery resulting from a retail sale of food and food ingredients or prepared
food;

deleted text begin (4) deleted text end new text begin (5) new text end 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; and

deleted text begin (5) deleted text end new text begin (6) new text end a retail delivery resulting from a retail sale of drugs and medical devices,
accessories and supplies, or baby products.