The bill modifies the definition of "retail delivery" in Minnesota Statutes 2024, section 168E.01, subdivision 12, by removing specific items previously listed as part of a retail sale and clarifying that retail delivery includes any delivery to a person located in Minnesota as part of a retail sale. Additionally, it specifies that retail delivery does not encompass pickup at the retailer's place of business, including curbside delivery.

Furthermore, the bill repeals subdivision 4 of section 168E.01, which defined "clothing" according to section 297A.67, subdivision 8. Both the amendments and the repeal are set to take effect on July 1, 2025.

Statutes affected:
Introduction: 168E.01