Chapter 168E — Fee Imposed
Minnesota Statutes Chapter 168E — Fee Imposed
168E.01
Definitions
This section defines the key terms used in Minnesota's retail delivery fee law. 'Retail delivery' means delivering …
168E.03
Fee Imposed
This section imposes a 50-cent fee on each retail delivery transaction of $100 or more in Minnesota. The fee is …
168E.05
Exemptions
This section lists deliveries that are exempt from the retail delivery fee. Exempt deliveries include food and …
168E.07
Collection and Administration
This section establishes how the retail delivery fee is collected and administered. Retailers must report and pay the …
168E.09
Deposit of Proceeds
This section determines where the money collected from the retail delivery fee goes. After the Department of Revenue …