Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Minnesota · Chapter 168

168E.05 EXEMPTIONS.

322 words·~1 min read·/mn/chapter-168/168e-05

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

168E.05 EXEMPTIONS.
§
Subdivision 1. Transactions.
The following retail deliveries are exempt from the fee imposed by this chapter:
(1)a retail delivery to a purchaser who is exempt from tax under chapter 297A;
(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;
(3)a retail delivery resulting from a retail sale of food and food ingredients or prepared food;
(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;
(5)a retail delivery resulting from a retail sale of drugs and medical devices, accessories and supplies, or baby products;
(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
(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.
§
Subd. 2. Small businesses.
(a)The fee imposed by this chapter and the requirements of this chapter do not apply to:
(1)a retailer that made retail sales totaling less than $1,000,000 in the previous calendar year; and
(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.
(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).
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.