The bill amends Minnesota Statutes to exempt the delivery of liquid fuels from the retail delivery fee. It introduces a new subdivision in section 168E.01 that defines "fuel products" as liquid fuels under section 296A.01. Additionally, it modifies section 168E.05, subdivision 1, to include the retail delivery of fuel products as an exempt transaction, while also renumbering the subsequent exemptions accordingly.

Specifically, the bill adds a new exemption for retail deliveries of fuel products, which is now listed as item (3) in the amended section. The previous item (4) regarding food is renumbered to (4), and the subsequent items are renumbered as well, with the final item being (6) for accessories, supplies, or baby products. This legislative change aims to alleviate the financial burden associated with the retail delivery fee for liquid fuel deliveries.

Statutes affected:
Introduction: 168E.01, 168E.05