Delivery of aggregate materials exclusion from the retail delivery fee

This bill exempts deliveries of aggregate materials (like sand, gravel, and crushed stone used in construction) from Minnesota's retail delivery fee. It specifically applies to retailers selling these materials subject to sales tax under Minnesota law. The exemption becomes effective July 1, 2025, and directly affects construction suppliers and their customers purchasing these materials for projects. The change modifies existing tax code to exclude these deliveries from the fee structure.