Minnesota Statutes 168E.05 – Exemptions
Subdivision 1.Transactions.
The following retail deliveries are exempt from the fee imposed by this chapter:
Terms Used In Minnesota Statutes 168E.05
- Accessories and supplies: has the meaning given in section 297A. See Minnesota Statutes 168E.01
- 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
- Commissioner: means the commissioner of revenue. See Minnesota Statutes 168E.01
- 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
- 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
- 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 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
- 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
(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; and
(5) a retail delivery resulting from a retail sale of drugs and medical devices, accessories and supplies, or baby products.
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).