| 1 | 1 | | 1.1 A bill for an act |
|---|
| 2 | 2 | | 1.2 relating to transportation; excluding delivery of aggregate materials from the retail |
|---|
| 3 | 3 | | 1.3 delivery fee; amending Minnesota Statutes 2024, section 168E.05, subdivision 1. |
|---|
| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
|---|
| 5 | 5 | | 1.5 Section 1. Minnesota Statutes 2024, section 168E.05, subdivision 1, is amended to read: |
|---|
| 6 | 6 | | 1.6 Subdivision 1.Transactions.The following retail deliveries are exempt from the fee |
|---|
| 7 | 7 | | 1.7imposed by this chapter: |
|---|
| 8 | 8 | | 1.8 (1) a retail delivery to a purchaser who is exempt from tax under chapter 297A; |
|---|
| 9 | 9 | | 1.9 (2) a retail delivery on a motor vehicle for which a permit issued by the commissioner |
|---|
| 10 | 10 | | 1.10of transportation or a road authority is required under chapter 169 or 221 and the retailer |
|---|
| 11 | 11 | | 1.11has maintained books and records through reasonable and verifiable standards that the retail |
|---|
| 12 | 12 | | 1.12delivery was on a qualifying vehicle; |
|---|
| 13 | 13 | | 1.13 (3) a retail delivery resulting from a retail sale of food and food ingredients or prepared |
|---|
| 14 | 14 | | 1.14food; |
|---|
| 15 | 15 | | 1.15 (4) a retail delivery resulting from a retail sale by a food and beverage service |
|---|
| 16 | 16 | | 1.16establishment, regardless of whether the retail delivery is made by a third party other than |
|---|
| 17 | 17 | | 1.17the food and beverage service establishment; and |
|---|
| 18 | 18 | | 1.18 (5) a retail delivery resulting from a retail sale of drugs and medical devices, accessories |
|---|
| 19 | 19 | | 1.19and supplies, or baby products; and |
|---|
| 20 | 20 | | 1.20 (6) a retail delivery resulting from the delivery of aggregate materials subject to sales |
|---|
| 21 | 21 | | 1.21tax under section 297A.61, subdivision 3, paragraph (g), clause (5). |
|---|
| 22 | 22 | | 1Section 1. |
|---|
| 23 | 23 | | REVISOR EAP/DG 25-0370402/11/25 |
|---|
| 24 | 24 | | State of Minnesota |
|---|
| 25 | 25 | | This Document can be made available |
|---|
| 26 | 26 | | in alternative formats upon request |
|---|
| 27 | 27 | | HOUSE OF REPRESENTATIVES |
|---|
| 28 | 28 | | H. F. No. 1774 |
|---|
| 29 | 29 | | NINETY-FOURTH SESSION |
|---|
| 30 | 30 | | Authored by Davids03/03/2025 |
|---|
| 31 | 31 | | The bill was read for the first time and referred to the Committee on Transportation Finance and Policy 2.1 EFFECTIVE DATE.This section is effective July 1, 2025. |
|---|
| 32 | 32 | | 2Section 1. |
|---|
| 33 | 33 | | REVISOR EAP/DG 25-0370402/11/25 |
|---|