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SF3038 (Legislative Session 94 (2025-2026))

Delivery of aggregate materials exclusion from the retail delivery fee

Related bill: HF1774

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to modify the existing Minnesota statutes related to transportation, specifically concerning the retail delivery fee. It seeks to exclude certain deliveries, specifically those involving aggregate materials, from this fee.

Main Provisions

  • Exemption of Delivery Fees: The bill amends Minnesota Statutes 2024, section 168E.05, subdivision 1, to broaden the list of retail deliveries that are exempt from the retail delivery fee.
  • Types of Exempt Deliveries: Newly exempt deliveries include those involving:
    1. Purchasers exempt from tax under chapter 297A.
    2. Motor vehicles needing specific transportation permits and where the retailer maintains proper records for verification.
    3. Deliveries involving the retail sale of food, food ingredients, prepared food, food, and beverage service establishments, whether delivered directly or by third parties.
    4. Deliveries involving retail sales of drugs, medical devices, accessories, supplies, and baby products.
    5. Newly Added: Deliveries of aggregate materials that are subject to a sales tax.

Significant Changes to Existing Law

This bill adds an explicit exemption for deliveries of aggregate materials from the retail delivery fee, supplementing the previous exemptions and thereby altering the financial obligations for the transportation of these materials.

Relevant Terms

  • Retail delivery fee
  • Exemption
  • Aggregate materials
  • Transportation permits
  • Sales tax
  • Minnesota Statutes 168E.05

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 26, 2025SenateFloorActionIntroduction and first reading
March 26, 2025SenateFloorActionReferred toTransportation

Citations

 
[
  {
    "analysis": {
      "added": [
        "New exemption added for retail delivery resulting from the delivery of aggregate materials."
      ],
      "removed": [],
      "summary": "Amends exemptions for retail delivery fees under section 168E.05, subdivision 1.",
      "modified": [
        "Clarifies existing exemptions related to transportation and retail delivery fees."
      ]
    },
    "citation": "168E.05",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Clarifies sales tax applications under section 297A.61, subdivision 3.",
      "modified": [
        "Modifies language to clarify exemptions related to aggregate materials."
      ]
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  }
]

Sponsors