Liquid fuels delivery exemption from the retail delivery fee

SF 878 exempts the retail delivery of liquid fuels (such as gasoline or diesel) from Minnesota's retail delivery fee. This bill directly affects fuel retailers who deliver liquid fuels to customers, removing a fee they previously paid on these transactions. The key provision amends Minnesota Statutes § 168E.05, subdivision 1, by adding "a retail delivery of fuel products" as a specific exemption (item 3). This change clarifies that fuel delivery services are now explicitly excluded from the fee, aligning with the definition of "fuel products" added in § 168E.01. The bill makes a concrete policy change to the fee structure without altering tax obligations.