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 removes the previous provision that included "and" before the last item in the list of exemptions, streamlining the language. The effective date for this amendment is set for July 1, 2025, allowing time for businesses and regulatory bodies to adjust to the new exemption.

Statutes affected:
Introduction: 168E.05