Bill > HF1774

This bill amends Minnesota Statutes to exclude the delivery of aggregate materials from the retail delivery fee. Specifically, the bill adds a sixth exemption to the existing list of retail delivery fee exemptions, which means that deliveries of aggregate materials (such as gravel, sand, or crushed stone) that are subject to sales tax will not be charged an additional retail delivery fee. The current list of exemptions already includes deliveries to tax-exempt purchasers, deliveries of vehicles with specific permits, food and food ingredient deliveries, restaurant food deliveries, and deliveries of drugs, medical devices, and baby products. The new exemption for aggregate materials will take effect on July 1, 2025. This change likely aims to reduce transportation costs for construction and infrastructure projects that rely on bulk material deliveries.

Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1774&ssn=0&y=2025