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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

The bill, H.F. No. 1774, introduced in the Minnesota House of Representatives by Representative Davids, seeks to amend Minnesota Statutes 2024, section 168E.05, subdivision 1. The primary objective of this bill is to exempt the delivery of aggregate materials from the state's retail delivery fee.

The bill adds an additional exemption category to the existing list of retail deliveries that are not subject to the fee. Specifically, it exempts retail deliveries of aggregate materials that are subject to sales tax under section 297A.61, subdivision 3, paragraph (g), clause (5).

This amendment expands on previously established exemptions, which include deliveries related to tax-exempt purchasers, vehicles requiring transportation permits, food and beverage sales, and medical or baby products. The bill was referred to the Committee on Transportation Finance and Policy for further consideration.

Bill text versions

Past committee meetings

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [
        "A new exemption for retail delivery of aggregate materials subject to sales tax is added."
      ],
      "removed": [],
      "summary": "This bill amends section 168E.05 to exclude the delivery of aggregate materials from the retail delivery fee.",
      "modified": []
    },
    "citation": "168E.05"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section references the sales tax applicable to aggregate materials.",
      "modified": []
    },
    "citation": "297A.61"
  },
  {
    "analysis": {
      "added": [
        "Includes delivery of aggregate materials in the list of exemptions."
      ],
      "removed": [],
      "summary": "This subdivision outlines transactions exempt from the retail delivery fee.",
      "modified": []
    },
    "citation": "168E.05 subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Referenced for tax exemptions applicable to certain retail transactions.",
      "modified": []
    },
    "citation": "297A"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Referenced regarding permits for motor vehicle deliveries.",
      "modified": []
    },
    "citation": "169"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Referenced regarding road authority permits for motor vehicle deliveries.",
      "modified": []
    },
    "citation": "221"
  }
]

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