The bill amends Minnesota Statutes 2024, section 168E.05, subdivision 1, to exclude the delivery of aggregate materials from the retail delivery fee. Specifically, it adds a new exemption for retail deliveries resulting from the sale of aggregate materials that are subject to sales tax under section 297A.61, subdivision 3, paragraph (g), clause (5). This change is intended to clarify the types of transactions that are exempt from the fee, which already includes various categories such as food, medical devices, and deliveries to tax-exempt purchasers.

Additionally, the bill removes the conjunction "and" from the list of exemptions, indicating a restructuring of the language for clarity. The new provision regarding aggregate materials is set to take effect on July 1, 2025. This amendment aims to streamline the retail delivery fee regulations and ensure that businesses involved in the delivery of aggregate materials are not burdened by this fee.

Statutes affected:
Introduction: 168E.05