AI Generated Summary
Purpose
- This bill aims to modify the retail delivery fee by changing how “retail delivery” is defined and by repealing a prior subdivision. It sets rules for what counts as a retail delivery in Minnesota and how certain items are treated for taxation purposes.
Main Provisions
- Amends Minnesota Statutes 2024 section 168E.01 subdivision 12 to redefine “Retail delivery” as the delivery to a person located in Minnesota of tangible personal property that is subject to taxation under chapter 297A and is part of a retail sale.
- Specifies that clothing, as defined under section 297A.67 subdivision 8, is included in the definition of retail delivery, with exclusions for cloth and disposable child and adult diapers.
- States that retail delivery does not include pickup at the retailer’s place of business, including curbside delivery.
- Repeals Minnesota Statutes 2024 section 168E.01 subdivision 4.
Significant Changes to Existing Law
- Replaces or updates the definition of retail delivery to explicitly include clothing (with specified exclusions) as a type of delivery that could be linked to the retail delivery fee.
- Eliminates (through repeal) subdivision 4 of 168E.01, removing whatever rules or definitions that subdivision previously contained.
How this might affect stakeholders
- Businesses that ship clothing to Minnesota residents may face new or clarified application of the retail delivery fee for these deliveries.
- Deliveries conducted by customer pickup or curbside service are not treated as retail delivery under this bill, which could affect whether those options incur the fee.
- The changes rely on existing tax definitions (chapter 297A and section 297A.67) to determine what counts as retail delivery.
Key Definitions and Terms (as used in the bill)
- Retail delivery
- tangible personal property
- subject to taxation under chapter 297A
- clothing
- section 297A.67 subdivision 8
- excluding cloth
- disposable child diapers
- disposable adult diapers
- pickup
- curbside delivery
- Minnesota Statutes 2024 section 168E.01 subdivision 12
- subdivision 4
Relevant Terms - Retail delivery - tangible personal property - subject to taxation under chapter 297A - clothing - section 297A.67 subdivision 8 - excluding cloth - disposable child diapers - disposable adult diapers - pickup - curbside delivery - Minnesota Statutes 2024 section 168E.01 subdivision 12 - subdivision 4 - retail sale - delivery fee
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 19, 2025 | House | Action | Introduction and first reading, referred to | Transportation Finance and Policy |
Bill information comes from public records published by the Office of the Revisor of Statutes, the Minnesota House and the Minnesota Senate. AI summaries are written by MinneSlate and are not official. MinneSlate is independent and is not affiliated with the State of Minnesota or the Minnesota Legislature.
Progress through the legislative process
In Committee