as introduced - 94th Legislature (2025 - 2026) Posted on 04/03/2025 04:26pm
Engrossments | ||
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Introduction | Posted on 03/20/2025 |
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:
Minnesota Statutes 2024, section 168E.01, is amended by adding a subdivision
to read:
new text begin
"Fuel products" means liquid fuels under section 296A.01.
new text end
Minnesota Statutes 2024, section 168E.05, subdivision 1, is amended to read:
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.