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