Minnesota § 168E.05 EXEMPTIONS

Minnesota Statutes

§ 168E.05 — EXEMPTIONS

Minnesota § 168E.05

PartTRANSPORTATION

Ch. 168ERETAIL DELIVERY FEE

This text of Minnesota § 168E.05 (EXEMPTIONS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 168E.05 (2026).

Text

Subdivision 1.Transactions. The following retail deliveries are exempt from the fee imposed by this chapter:

(1)a retail delivery to a purchaser who is exempt from tax under chapter 297A;

(2)a retail delivery on a motor vehicle for which a permit issued by the commissioner of transportation or a road authority is required under chapter 169 or 221 and the retailer has maintained books and records through reasonable and verifiable standards that the retail delivery was on a qualifying vehicle;

(3)a retail delivery resulting from a retail sale of food and food ingredients or prepared food;

(4)a retail delivery resulting from a retail sale by a food and beverage service establishment, regardless of whether the retail delivery is made by a third party other than the food and beverage servi

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Subdivision 1.Transactions.
The following retail deliveries are exempt from the fee imposed by this chapter:
(1) a retail delivery to a purchaser who is exempt from tax under chapter 297A;
(2) a retail delivery on a motor vehicle for which a permit issued by the commissioner of transportation or a road authority is required under chapter 169 or 221 and the retailer has maintained books and records through reasonable and verifiable standards that the retail delivery was on a qualifying vehicle;
(3) a retail delivery resulting from a retail sale of food and food ingredients or prepared food;
(4) a retail delivery resulting from a retail sale by a food and beverage service establishment, regardless of whether the retail delivery is made by a third party other than the food and beverage service establishment;
(5) a retail delivery resulting from a retail sale of drugs and medical devices, accessories and supplies, or baby products;
(6) a retail delivery resulting from a retail sale of fuel products purchased by and delivered to a political subdivision or a trade or business; and
(7) a retail delivery resulting from a retail sale of road construction materials purchased by and delivered to a political subdivision or a trade or business.

Subd. 2.Small businesses.
(a) The fee imposed by this chapter and the requirements of this chapter do not apply to:
(1) a retailer that made retail sales totaling less than $1,000,000 in the previous calendar year; and
(2) a marketplace provider when facilitating the sale of a retailer that made retail sales totaling less than $100,000 in the previous calendar year through the marketplace provider.
(b) A retailer or marketplace provider must begin collecting and remitting the delivery fee to the commissioner on the first day of a calendar month occurring no later than 60 days after the retailer or marketplace provider exceeds a retail sales threshold in paragraph (a).