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