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HF1774 (Legislative Session 94 (2025-2026))

Delivery of aggregate materials excluded from the retail delivery fee.

Related bill: SF3038

AI Generated Summary

This bill, H.F. No. 1774, introduced in the Minnesota House of Representatives during the 94th legislative session (2025) by Representative Davids, proposes an amendment to Minnesota Statutes 2024, Section 168E.05, Subdivision 1. The bill seeks to exempt the delivery of aggregate materials from the state’s retail delivery fee.

Currently, certain types of retail deliveries are exempt from the retail delivery fee, including: 1. Deliveries to tax-exempt purchasers. 2. Deliveries involving vehicles requiring special transportation permits. 3. Deliveries of food and food ingredients, including prepared food. 4. Deliveries from food and beverage service establishments, even when made by third parties. 5. Deliveries of drugs, medical devices, and baby products.

The proposed amendment adds delivery of aggregate materials (such as sand, gravel, and crushed stone) to the list of exempted transactions, as long as they are subject to sales tax under Minnesota Statutes, Section 297A.61, Subdivision 3, Paragraph (g), Clause (5).

Key Impact of the Bill:

  • Businesses involved in aggregate material sales and deliveries would not have to pay the retail delivery fee.
  • Reduces transportation costs for industries reliant on aggregate materials, such as construction and infrastructure projects.
  • Maintains state revenue from the retail delivery fee while providing relief to certain industries.

The bill was read for the first time and referred to the Committee on Transportation Finance and Policy for further consideration.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 02, 2025HouseFloorActionIntroduction and first reading, referred toTransportation Finance and Policy
March 02, 2025HouseFloorActionIntroduction and first reading, referred toTransportation Finance and Policy

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies exemptions from the retail delivery fee under section 168E.05 subdivision 1.",
      "modified": [
        "Exclusion of aggregate materials delivery from the retail delivery fee."
      ]
    },
    "citation": "168E.05",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the sales tax application to aggregate materials.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  }
]

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