Delivery of aggregate materials excluded from the retail delivery fee.

HF 1774 amends Minnesota law to exempt deliveries of aggregate materials (such as sand, gravel, or crushed stone) from the retail delivery fee. This change specifically applies to deliveries of these materials that are already subject to state sales tax under section 297A.61. The bill directly affects construction companies, landscaping businesses, and suppliers that deliver aggregate materials for commercial use, removing a fee they previously paid on these transactions. The exemption takes effect July 1, 2025.