https://minnesotalawyer.com/statutes/chapter-168e/Recent content in Chapter 168E — Fee Imposed on MinnesotaLawyer.comHugoen-ushttps://minnesotalawyer.com/statutes/chapter-168e/168e.01/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-168e/168e.01/This section defines the key terms used in Minnesota’s retail delivery fee law. ‘Retail delivery’ means delivering taxable goods or clothing to a Minnesota address, but not curbside pickup. The $100 ’threshold amount’ is calculated before sales tax and excludes exempt items. The definitions align with the existing sales tax code to make the fee system consistent with how retailers already track taxable sales.https://minnesotalawyer.com/statutes/chapter-168e/168e.03/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-168e/168e.03/This section imposes a 50-cent fee on each retail delivery transaction of $100 or more in Minnesota. The fee is technically on the retailer, but retailers may pass it on to customers. If the fee is collected from the customer, it must be shown on the receipt as a separate line item labeled ‘road improvement and food delivery fee.’ The fee applies only once per transaction regardless of how many shipments or items are involved.https://minnesotalawyer.com/statutes/chapter-168e/168e.05/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-168e/168e.05/This section lists deliveries that are exempt from the retail delivery fee. Exempt deliveries include food and beverages, drugs and medical devices, baby products, deliveries to sales-tax-exempt buyers, restaurant food deliveries, fuel products to businesses, and road construction materials. Small businesses with less than $1 million in annual sales are fully exempt from the fee, and marketplace providers facilitating sales for small retailers are also exempt for those smaller sellers.https://minnesotalawyer.com/statutes/chapter-168e/168e.07/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-168e/168e.07/This section establishes how the retail delivery fee is collected and administered. Retailers must report and pay the fee on the same return schedule used for sales taxes. The fee is collected from customers the same way sales tax is collected. The same audit, assessment, refund, and enforcement rules that apply to sales taxes also apply to this fee. Retailers that use third-party tax collection services for sales tax can use the same service for this fee.https://minnesotalawyer.com/statutes/chapter-168e/168e.09/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-168e/168e.09/This section determines where the money collected from the retail delivery fee goes. After the Department of Revenue deducts its costs for collecting and administering the fee, the remaining proceeds are deposited into the Transportation Advancement Account. This ensures the fee collected from retail deliveries is used to fund transportation infrastructure improvements in Minnesota.