{"data":{"id":"us-mn/minn.-stat.-168e.05","jurisdiction":"us-mn","citation":"Minn. Stat. § 168E.05","heading":"EXEMPTIONS.","body":"Subdivision 1. Transactions.\nThe following retail deliveries are exempt from the fee imposed by this chapter:\n(1) a retail delivery to a purchaser who is exempt from tax under chapter 297A;\n(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;\n(3) a retail delivery resulting from a retail sale of food and food ingredients or prepared food;\n(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;\n(5) a retail delivery resulting from a retail sale of drugs and medical devices, accessories and supplies, or baby products;\n(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\n(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.\nSubd. 2. Small businesses.\n(a) The fee imposed by this chapter and the requirements of this chapter do not apply to:\n(1) a retailer that made retail sales totaling less than $1,000,000 in the previous calendar year; and\n(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.\n(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).","path":["TRANSPORTATION","CHAPTER 168E. RETAIL DELIVERY FEE"],"source_url":"https://www.revisor.mn.gov/statutes/cite/168E.05","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:35Z","sha256":"ba39ccbe8f1a460a3bf237bef29a2cd6926d980f5e41dac32f3aee776661f648","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-168e.03","next":"us-mn/minn.-stat.-168e.07"},"notice":"GroundRules: Original legal text. Not legal advice."}