Terms Used In Minnesota Statutes > Chapter 168E - Retail Delivery Fee

• Accessories and supplies: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Baby products: means breast pumps, baby bottles and nipples, pacifiers, teething rings, infant syringes, baby wipes, cribs and bassinets, crib and bassinet mattresses, crib and bassinet sheets, changing tables, changing pads, strollers, car seats and car seat bases, baby swings, bottle sterilizers, and infant eating utensils. See Minnesota Statutes 168E.01
• Clothing: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Commissioner: means the commissioner of revenue. See Minnesota Statutes 168E.01
• Contract: A legal written agreement that becomes binding when signed.
• Drugs and medical devices: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Food and beverage service establishment: has the meaning given in section 157. See Minnesota Statutes 168E.01
• Food and food ingredients: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
• Marketplace provider: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Personal property: All property that is not real property.
• Prepared food: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Retail delivery: means a delivery to a person located in Minnesota of the following items as part of a retail sale:

  (1) tangible personal property that is subject to taxation under chapter 297A; and

  (2) clothing, as defined under section 297A. See Minnesota Statutes 168E.01

• Retail delivery fee: means the fee imposed under section 168E. See Minnesota Statutes 168E.01
• Retail sale: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Retailer: means any person making sales, leases, or rental of personal property or services within or into the state of Minnesota. See Minnesota Statutes 168E.01
• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Statute: A law passed by a legislature.
• Tangible personal property: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
• Threshold amount: means $100, before application of the tax imposed under section 297A. See Minnesota Statutes 168E.01