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 provide clarity and support for businesses involved in the delivery of these materials.

Additionally, the bill includes a provision that specifies the effective date of this amendment as July 1, 2025. This timeline allows for businesses and relevant stakeholders to prepare for the changes in the law regarding the retail delivery fee exemptions.

Statutes affected:
Introduction: 168E.05