Bill > SF3038

This bill amends Minnesota's existing transportation and delivery fee regulations by adding a specific exemption for the delivery of aggregate materials from the retail delivery fee. Currently, the law provides several exemptions to the retail delivery fee, such as deliveries to tax-exempt purchasers, deliveries of food, drugs, and medical devices. The bill now includes a new exemption for deliveries of aggregate materials that are subject to sales tax under a specific section of Minnesota tax law. Aggregate materials typically include substances like gravel, sand, stone, and other construction-related bulk materials. By adding this exemption, the bill aims to reduce the financial burden on businesses that deliver these types of construction materials. The amendment will take effect on July 1, 2025, giving businesses and tax authorities time to prepare for the change in regulations. This modification appears to be a targeted adjustment to provide relief to businesses involved in construction and materials transportation by removing an additional fee on their delivery services.

Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3038&ssn=0&y=2025