FlexiFeesWhich Fees Must Be Shown Separately at Checkout? 4 US State Rules
Several US state fees must appear as their own charge rather than inside the product price. Colorado’s Retail Delivery Fee, if you collect it, must be one separate item called “Retail Delivery Fee”. Minnesota’s delivery fee must be a separate line named “Road Improvement and Food Delivery Fee”. The California tire fee must be stated separately on the invoice. California CRV is the exception: it must be shown separately in advertising and shelf pricing, but itemizing it at the register is allowed, not required. The rules below come from each state’s own guidance, checked on September 16, 2026.
Which state fees have a display rule?
| Fee | Amount | Must it be shown separately? | Required name | Subject to sales tax? |
|---|---|---|---|---|
| Colorado Retail Delivery Fee | $0.31 per delivery (July 2026 to June 2027) | Yes, if you collect it from the customer | “Retail Delivery Fee” | Not state or state-administered local sales tax; may be in self-collecting home rule cities |
| Minnesota retail delivery fee | $0.50 on qualifying orders of $100 or more | Yes, if you collect it from the customer | “Road Improvement and Food Delivery Fee” | No, if stated separately |
| California tire fee | $1.75 per new tire | Yes, on the invoice | California tire fee, kept apart from any other disposal fee | Not covered here, ask your tax advisor |
| California CRV | 5 cents under 24 oz, 10 cents for 24 oz or more | In ads and shelf pricing yes; at the register optional | None | Yes, when the beverage is taxable |
Not tax or legal advice. Rates change (Colorado adjusts every July), so confirm with the agency before you publish a fee.
Do I have to charge the Colorado Retail Delivery Fee to my customers?
No. Colorado gives retailers two choices. You can collect the fee on all retail deliveries and show the total on the receipt or invoice “as one item called ‘Retail Delivery Fee’ that is separate and distinct from the sales price and other charges”. Or you can pay the fee on your customers’ behalf without showing it. Retailers whose Colorado retail sales were $500,000 or less in the previous year are not liable for the fee at all.
The fee is $0.31 per retail delivery from July 1, 2026 to June 30, 2027. It is not subject to state and state-administered local sales taxes, but it may be taxed by self-collecting home rule jurisdictions. Our Colorado delivery fee guide covers the full setup.
What does Minnesota require on the receipt?
Minnesota’s 50 cent fee applies to retail deliveries where the taxable items (and clothing) total $100 or more. Like Colorado, the seller may collect it from the purchaser or pay it themselves. If you collect it, the Minnesota Department of Revenue says to show the fee “as separate items from the sales price on the purchaser’s receipt or invoice” and to name the line “Road Improvement and Food Delivery Fee”. Stated separately, the fee is not subject to sales tax. Retailers with under $1,000,000 in Minnesota retail sales in the previous calendar year are not liable. See the Minnesota delivery fee guide.
How must the California tire fee appear?
California’s tire fee is $1.75 per new tire, paid by the purchaser. The law says the retail seller must state it separately on the invoice given to the customer at the time of sale, and must identify any other disposal or transaction fee separately from it. In practice, that means a tire fee line of its own, and a separate line for your own disposal charge if you have one. See the tire disposal fee guide.
Does CRV have to be itemized?
Not at the register. California’s CDTFA explains that the CRV law requires retailers to state the CRV amount separately in advertising and on self-pricing, while adding it as a separate amount at the cash register is permitted but not required. Online, that means the CRV should be visible next to the price wherever you advertise it. A separate CRV line in the cart is the clearest way to keep the total honest. Note that CRV is not excluded from sales tax: when the beverage is taxable, the CRV is taxed too. See the California CRV guide.
How do I set these fees up on Shopify?
Shopify has no built-in setting for any of them (our guide on how to add a fee to a Shopify order compares the workarounds). With FlexiFees, each one is a single fee with the state’s required wording in Title:
| Fee | Scope and fee type | Taxable | Conditions |
|---|---|---|---|
| Colorado | Cart fee, Fixed 0.31 | Off | Customer country is one of US, Logged-in customer state / province is one of Colorado |
| Minnesota | Cart fee, Fixed 0.50 | Off | Cart subtotal is greater than or equal to 100, Customer country US, Logged-in customer state / province Minnesota |
| California tire fee | Per product fee, Fixed 1.75 | Per your tax advisor | Product type is one of Tires, Logged-in customer state / province California |
| California CRV | Per product fee, Fixed 0.05 or 0.10 (one fee per size tier) | On | Product tags for the tier, Logged-in customer state / province California |
Two details decide whether these fees are right in practice:
- Use the exact wording as the Title. The title you enter is what the customer sees on the fee line. For Colorado that is “Retail Delivery Fee”, for Minnesota “Road Improvement and Food Delivery Fee”.
- State conditions need a logged-in customer. The Logged-in customer state / province condition matches logged-in customers by their saved default address. The fee is added in the cart, and a guest’s state is only known later at checkout, so state-based fees do not apply to guest carts today. A cart-page ship-to-state selector is planned.
Minnesota’s $100 threshold is based on taxable items and clothing, while Cart subtotal counts the whole cart after discounts. If you also sell non-taxable goods, check whether that difference matters for your catalog.
Sources
- Colorado Department of Revenue, Retail delivery fee collection and retailer election, Retail delivery fee rates and Retail delivery fee for retailers
- Minnesota Department of Revenue, Retail Delivery Fee
- California Department of Tax and Fee Administration, California Tire Fee Law, section 42885
- California Department of Tax and Fee Administration, Sales and Use Tax Annotation 195.0245 (CRV and sales tax)
- CalRecycle, Beverage Container Recycling (CRV amounts)