| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to transportation; exempting the delivery of liquid fuels from the retail |
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| 3 | 3 | | 1.3 delivery fee; amending Minnesota Statutes 2024, sections 168E.01, by adding a |
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| 4 | 4 | | 1.4 subdivision; 168E.05, subdivision 1. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 168E.01, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 8a.Fuel products."Fuel products" means liquid fuels under section 296A.01. |
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| 9 | 9 | | 1.9 Sec. 2. Minnesota Statutes 2024, section 168E.05, subdivision 1, is amended to read: |
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| 10 | 10 | | 1.10 Subdivision 1.Transactions.The following retail deliveries are exempt from the fee |
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| 11 | 11 | | 1.11imposed by this chapter: |
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| 12 | 12 | | 1.12 (1) a retail delivery to a purchaser who is exempt from tax under chapter 297A; |
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| 13 | 13 | | 1.13 (2) a retail delivery on a motor vehicle for which a permit issued by the commissioner |
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| 14 | 14 | | 1.14of transportation or a road authority is required under chapter 169 or 221 and the retailer |
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| 15 | 15 | | 1.15has maintained books and records through reasonable and verifiable standards that the retail |
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| 16 | 16 | | 1.16delivery was on a qualifying vehicle; |
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| 17 | 17 | | 1.17 (3) a retail delivery of fuel products; |
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| 18 | 18 | | 1.18 (4) a retail delivery resulting from a retail sale of food and food ingredients or prepared |
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| 19 | 19 | | 1.19food; |
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| 20 | 20 | | 1Sec. 2. |
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| 21 | 21 | | 25-01936 as introduced01/13/25 REVISOR KRB/EN |
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| 22 | 22 | | SENATE |
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| 23 | 23 | | STATE OF MINNESOTA |
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| 24 | 24 | | S.F. No. 878NINETY-FOURTH SESSION |
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| 25 | 25 | | (SENATE AUTHORS: FRENTZ, Jasinski, Rest, Weber and Hauschild) |
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| 26 | 26 | | OFFICIAL STATUSD-PGDATE |
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| 27 | 27 | | Introduction and first reading02/03/2025 |
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| 28 | 28 | | Referred to Transportation 2.1 (4) (5) a retail delivery resulting from a retail sale by a food and beverage service |
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| 29 | 29 | | 2.2establishment, regardless of whether the retail delivery is made by a third party other than |
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| 30 | 30 | | 2.3the food and beverage service establishment; and |
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| 31 | 31 | | 2.4 (5) (6) a retail delivery resulting from a retail sale of drugs and medical devices, |
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| 32 | 32 | | 2.5accessories and supplies, or baby products. |
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| 33 | 33 | | 2Sec. 2. |
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| 34 | 34 | | 25-01936 as introduced01/13/25 REVISOR KRB/EN |
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