Minnesota House Bill HF1104

Minnesota 2025-2026 Regular Session

• Introduced: 2/19/25
• Refer: 2/19/25

Caption

Retail delivery fee modified.

Impact

The passage of HF1104 would establish a clearer framework for retail delivery transactions in Minnesota, particularly in terms of taxation. By clearly defining retail delivery and repealing the existing subdivision that may have led to confusion, the bill seeks to provide businesses and consumers with better guidelines. This is expected to enhance compliance amongst retailers regarding tax obligations, enabling better enforcement of state tax laws without nuances in definitions impacting tax revenue.

Summary

HF1104 is a proposed bill focused on modifying the retail delivery fee as outlined in Minnesota Statutes 2024. The bill specifically aims to redefine what constitutes a retail delivery, emphasizing things like tangible personal property subject to taxation. Furthermore, it categorizes 'clothing' in line with existing definitions while explicitly excluding certain products such as diapers from this classification. This change aims to streamline how the state manages taxation related to retail deliveries and improve the clarity of what falls under this law.

Contention

As the bill proceeds through discussions, points of contention could arise over the impact of these changes on specific sectors, such as retailers of clothing and other exempt items. Stakeholders may argue about how the modified definition could affect pricing strategies or customer access to certain goods. Further debates may also delve into the implications of repealing previous laws, as some may see this as a means of easing regulatory burdens while others may raise concerns over potential revenue implications for state and local budgets.