The bill proposes the repeal of the retail delivery tax in Minnesota and makes amendments to existing statutes related to transportation funding and revenue collection. Specifically, it amends Minnesota Statutes 2023 Supplement, section 174.49, subdivision 2, to establish a transportation advancement account that will now consist of funds under section 297A.94, while deleting references to sections 168E.09. Additionally, it amends section 270C.15 to remove the mention of the retail delivery fee, which is being repealed, and clarifies that funds collected for local taxes on sales will still be deposited into the Revenue Department service and recovery special revenue fund.

Furthermore, the bill includes a repealer for Minnesota Statutes 2023 Supplement, sections 168E.01; 168E.03; 168E.05; 168E.07; and 168E.09, effectively eliminating the legal framework for the retail delivery fee. The effective date for these changes is set for the day following final enactment, indicating a swift transition away from the retail delivery tax structure.