On Monday, July 1, several new laws went into effect in Minnesota, and there's one that seems to be generating a lot of buzz throughout the state as it directly impacts the pocketbooks of many Minnesotans.

Ordering things to be delivered directly to you is now commonplace thanks to Amazon and countless other retailers. Recently, Minnesota legislators looked to capitalize on that creating a law that would add a fee to qualifying deliveries made within the state.

That law went into effect on July 1, 2024, and revenue generated from the additional fee will be used to help boost transportation funding. According to estimates, the fee is expected to bring in around $200 million over its first four years.

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The big questions are which deliveries will have the added fee, just how much more will Minnesotans pay, and what does this mean for you?

Minnesota's New Retail Delivery Fee

The new Retail Delivery Fee adds 50 cents to certain transactions involving retail delivery in Minnesota. The fee will be applied to anything subject to the state general sales tax and clothing.

According to the Minnesota of Revenue, "retail delivery" means delivery to a person located in Minnesota of certain items as part of a retail sale. The fee applies to each transaction where charges for these items equal or exceed $100.

When calculating if a transaction meets or exceeds the $100 threshold, all charges that are part of the sales price, not including the Retail Delivery Fee, are considered.

The fee is added once per transaction, regardless of the number of shipments made. So, for example, if you place an order on Amazon that hits or exceeds $100, you'll pay the Minnesota fee once for that order, regardless of how many trips or the number of boxes Amazon needs to complete the transaction.

Does The Retail Delivery Fee Apply To Every Delivery In Minnesota?

No, not all deliveries are impacted by the new law. The Retail Delivery Fee applies to specific transactions involving a retail delivery, such as:

  • Deliveries by third-party shippers
  • Deliveries using couriers
  • Deliveries using a company vehicle, unless an exemption applies
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The Retail Delivery Fee does not apply to:

  • Deliveries to a purchaser that is exempt from sales tax
  • Deliveries by motor vehicles with permits issued under Minnesota Statutes, Chapter 169 or 221
  • Deliveries by a food and beverage service establishment, whether made by a third-party delivery service or the actual establishment
  • Purchases picked up at the retailer’s business location, including curbside delivery
  • Deliveries to locations outside of Minnesota

Items And Businesses That Are Excluded From the Retail Delivery Fee

Not everything you buy can have the new fee added. The following items are not included when determining if a transaction meets or exceeds the $100 threshold:

  • Drugs, medical devices, accessories, and supplies
  • Food, food ingredients, or prepared food
  • Certain baby products include breast pumps, bottle bottles and nipples, infant syringes, pacifiers, and teething rings. Other baby products such as changing tables, car seats, baby wipes, and cribs are not exempt
  • Items delivered electronically, such as computer software
  • Utilities delivered through wires or pipes, such as natural gas and electricity
    Items purchased for resale

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Furthermore, the Retail Delivery Fee primarily targets larger businesses. The fee does not apply to retailers with less than $1,000,000 in retail sales during the previous calendar year.

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