SF41

Senate File No. 41 is a legislative bill from Minnesota that aims to modify the definition of "retail delivery" in the state’s law. Specifically, the bill amends Minnesota Statutes 2024, section 168E01, subdivision 12. According to the amendment, "retail delivery" will be defined as the delivery of taxable tangible personal property and clothing (excluding cloth and disposable child and adult diapers) to a customer in Minnesota as part of a retail sale. The bill clarifies that "retail delivery" does not include the option for customers to pick up their items at the retailer's place of business, including curbside delivery. Additionally, the bill repeals subdivision 4 of the same section, although the specific details of this subdivision aren't provided in the summary.