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.
25-03704 as introduced02/11/25 REVISOR EAP/DG
SENATE
STATE OF MINNESOTA
S.F. No. 3038NINETY-FOURTH SESSION
(SENATE AUTHORS: JOHNSON STEWART)
OFFICIAL STATUSD-PGDATE
Introduction and first reading03/27/2025
Referred to Transportation 2.1 EFFECTIVE DATE.This section is effective July 1, 2025.
2Section 1.
25-03704 as introduced02/11/25 REVISOR EAP/DG