Minn. Stat. § 617.2471
No civil or criminal liability for a violation of section 617.246 or 617.247 that involves child sexual abuse materials as defined solely in section 617.246, subdivision 1, paragraph (f), clause (2), item (iv), may be imposed on an interactive computer service, as defined in United States Code, title 47, section 230, or a provider of an information service or telecommunications service, as defined in United States Code, title 47, section 153, or an employee of the service or provider acting in the course and scope of employment: