Bill > SF41

This bill modifies the definition of "retail delivery" in Minnesota statutes by simplifying and narrowing the existing language. Specifically, the bill removes the previous detailed list of specific items subject to retail delivery and instead broadly defines retail delivery as the delivery of tangible personal property that is subject to sales taxation (Chapter 297A) as part of a retail sale. The bill also explicitly clarifies that retail delivery does not include pickup at the retailer's place of business, such as curbside delivery. Additionally, the bill repeals a separate statutory definition of "clothing" that was previously referenced. These changes will take effect on July 1, 2025, which suggests the legislation provides businesses and local governments time to adjust to the new definition. The modifications appear to streamline the legal language around retail delivery and potentially simplify how such deliveries are categorized and potentially taxed.

Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0041&ssn=0&y=2025