Bill > HF1104

This bill modifies the definition of "retail delivery" in Minnesota statutes by simplifying and narrowing its scope. Specifically, the bill removes the previous detailed list of items subject to retail delivery, instead defining it more broadly as the delivery of tangible personal property that is subject to taxation under Chapter 297A, as part of a retail sale. The bill explicitly excludes pickup at the retailer's place of business, including curbside delivery, from the definition of retail delivery. Additionally, the bill repeals a separate subdivision that previously defined "clothing" by referencing another statutory section. These changes will take effect on July 1, 2025, which suggests the legislature is providing a transition period for businesses to adjust to the new definition. The modifications appear to be part of an effort to streamline and clarify the legal language around retail delivery in Minnesota.

Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1104&ssn=0&y=2025