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 bill aims to amend Minnesota's transportation law specifically to update the guidelines regarding which transactions are exempt from the retail delivery fee. This is to ensure clarity and efficiency in the application of the retail delivery fee within the state.
Main Provisions
- The bill outlines specific scenarios in which a retail delivery is exempt from the imposed delivery fee as described in Minnesota Statutes 2024, section 168E.05, subdivision 1.
- The exemptions cover deliveries to tax-exempt purchasers, deliveries on permitted motor vehicles, and deliveries of certain goods like food, drugs, medical devices, baby products, and now, aggregate materials.
Significant Changes
- A new provision has been added to explicitly exclude the delivery of aggregate materials (i.e., sand, gravel, crushed stone) from the retail delivery fee, provided these materials are subject to the sales tax under section 297A.61, subdivision 3.
Relevant Terms
aggregate materials, retail delivery fee, transportation law, motor vehicle permits, tax exemption, Minnesota Statutes.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 26, 2025 | Senate | Floor | Action | Introduction and first reading | |
| March 26, 2025 | Senate | Floor | Action | Referred to | Transportation |
Citations
[
{
"analysis": {
"added": [
"Exempts retail delivery of aggregate materials from the retail delivery fee."
],
"removed": [
""
],
"summary": "This bill references section 297A.61 to outline tax exemptions related to retail delivery within Minnesota Statutes.",
"modified": [
""
]
},
"citation": "297A.61",
"subdivision": "subdivision 3"
}
]