MN SF3038

Adds a new exemption to Minnesota's retail delivery fee for deliveries of aggregate materials (such as sand, gravel, and crushed stone) that are subject to sales tax under section 297A.61

Amends Minnesota Statutes 2024, section 168E.05, subdivision 1, which lists retail delivery transactions exempt from the state delivery fee

Joins existing exemptions for tax-exempt purchasers, permitted heavy vehicles, food and food ingredients, restaurant deliveries, and drugs/medical devices/baby products

Effective date is July 1, 2025