U.S. Retail Delivery Fee Schedules: Colorado, Minnesota, and Emerging State Programs
A reference for U.S. state retail delivery fees imposed on deliveries of taxable tangible personal property. Colorado and Minnesota currently enforce per-delivery fees, with other states considering similar legislation.
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
Some U.S. states impose a per-delivery surcharge on retail sales of taxable tangible personal property delivered by motor vehicle. These fees are separate from sales tax and have their own reporting requirements. Colorado was the first state to enact such a fee; Minnesota followed in 2024. The fees must be separately stated on receipts and are generally not subject to sales tax when disclosed as a separate line item.
Fee schedule by jurisdiction
2 jurisdictions with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| Colorado | Per-delivery fee (multiple components, updated annually by the Department of Revenue) |
| Minnesota | $0.50 per qualifying delivery |
Colorado
Per-delivery fee (multiple components, updated annually by the Department of Revenue)
Retail deliveries of taxable tangible personal property by motor vehicle to a Colorado address
Fee is composed of several components (Community Access, Clean Fleet, etc.); total amount set annually by the Colorado Department of Revenue. Not subject to state or state-administered local sales tax when separately stated.
Minnesota
$0.50 per qualifying delivery
Retail deliveries of taxable tangible personal property or clothing totaling $100 or more (threshold includes shipping but excludes the fee itself)
Must be labeled 'Road Improvement and Food Delivery Fee' when passed to customers. Small business exemptions apply. Not subject to sales tax when separately stated.
Effective Jul 1, 2024
Enforcement
Retailers who fail to collect and remit retail delivery fees face enforcement from each state's department of revenue, including potential penalties and interest on uncollected amounts.
Official sources
Related guides
Step-by-step guides for charging u.s. retail delivery fees on Shopify.
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed quarterly. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- State Retail Delivery Fee Laws
- Country
- United States
- Jurisdictions
- 2
- Category
- Regulatory Surcharges
Explore U.S. Retail Delivery Fees in practice
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Australian Payment Method Surcharges
Australia allows payment method surcharges but caps them at the merchant's actual cost of accepting that payment type. The ban on excessive surcharges applies to Visa, Mastercard, and EFTPOS; American Express, PayPal, and BPAY are not regulated. The ACCC enforces compliance.
View fee schedule →CanadaCanadian Payment Method Surcharges
In Canada there is no federal ban on payment method surcharges. Merchants commonly add surcharges for credit card, PayPal, Klarna, and other alternative payment methods with clear disclosure. Card network and payment provider rules apply.
View fee schedule →GermanyGermany Payment Surcharge Rules
Under EU PSD2 and the Interchange Fee Regulation, merchants in Germany cannot add surcharges on card-based payments (debit and credit cards). Surcharges on PayPal, Klarna, and other payment methods not covered by the card surcharge ban are not prohibited at EU level; merchants may add them with clear disclosure where permitted by German consumer law.
View fee schedule →SpainSpain Payment Surcharge Rules
Under EU PSD2 and the Interchange Fee Regulation, merchants in Spain cannot add surcharges on card-based payments (debit and credit cards). Surcharges on PayPal, Klarna, and other payment methods not covered by the card surcharge ban are not prohibited at EU level; merchants may add them with clear disclosure where permitted by Spanish consumer law.
View fee schedule →European UnionEU VAT for E-Commerce (OSS and IOSS)
Reference for EU VAT rules for e-commerce: the One-Stop Shop (OSS) for distance sales within the EU and the Import One-Stop Shop (IOSS) for low-value imports (consignment value ≤ €150). Non-EU sellers must register and charge VAT; merchants often display it as a separate line at checkout.
View fee schedule →FranceFrance Payment Surcharge Rules
Under EU PSD2 and the Interchange Fee Regulation, merchants in France cannot add surcharges on card-based payments (debit and credit cards). Surcharges on PayPal, Klarna, and other payment methods not covered by the card surcharge ban are not prohibited at EU level; merchants may add them with clear disclosure where permitted by French consumer law.
View fee schedule →Ready to get started?
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