Minnesota SF1058 amends and repeals certain tax provisions, including the retail delivery fee.

Minnesota SF1058 amends and repeals certain tax provisions, including the retail delivery fee. It imposes a fee on retailers for retail deliveries of tangible personal property, with exemptions for certain items and small businesses. The bill also revises the allocation of sales tax revenues, directing specific percentages to various funds and accounts for different purposes, such as transportation, parks, and wildlife conservation. Effective July 1, 2025, the bill repeals previous retail delivery fee statutes and modifies the deposit and distribution of sales tax revenues.

Minnesota SF1058 amends and repeals certain tax provisions, including the retail delivery fee.

Minnesota SF1058 amends and repeals certain tax provisions, including the retail delivery fee. It imposes a fee on retailers for retail deliveries of tangible personal property, with exemptions for certain items and small businesses. The bill also revises the allocation of sales tax revenues, directing specific percentages to various funds and accounts for different purposes, such as transportation, parks, and wildlife conservation. Effective July 1, 2025, the bill repeals previous retail delivery fee statutes and modifies the deposit and distribution of sales tax revenues.