FlexiFeesMinnesota Retail Delivery Fee on Shopify
Last updated: July 18, 2026 · Per the Minnesota Department of Revenue
Minnesota charges 0.50 USD on deliveries of taxable goods to Minnesota addresses when the order totals 100 USD or more. On Shopify, model it as a fixed, non-taxable cart fee titled exactly "Road Improvement and Food Delivery Fee", with conditions for customer state MN and cart subtotal of at least 100.
The rule in FlexiFees
| Setting | Value |
|---|---|
| Fee title | Road Improvement and Food Delivery Fee (the exact wording Minnesota mandates when the fee is shown) |
| Calculation | Fixed amount, cart fee |
| Amount | 0.50 USD |
| Taxable | Off |
| SKU | MN-RIF |
| Conditions (match all) | Customer state is one of MN · Cart subtotal is greater than or equal to 100.00 |
The subtotal condition evaluates after discounts, so a 110 USD cart with a 15 USD code correctly pays no fee.
Key facts
| Fact | Detail |
|---|---|
| Rate | $0.50 per qualifying transaction (one per delivery, however many items) |
| Threshold | Orders of $100 or more of taxable goods |
| Effective | July 1, 2024 |
| Seller exemption | Under $1,000,000 prior-year Minnesota retail sales |
| Label | "Road Improvement and Food Delivery Fee" when shown to the customer |
Exempt goods (like clothing or certain food deliveries) have special rules; see the Department of Revenue. Retailers may absorb the fee instead of itemizing it; if you show it, the label above is mandatory, which is why the fee title field matters.
Mandatory fee. Enable the Buy Now guard so a Buy It Now purchase over 100 USD cannot skip the fee.
Not tax or legal advice. Verify thresholds, exemptions, and filing with the Minnesota Department of Revenue or your tax advisor.
Related
- Colorado Retail Delivery Fee (the other state with a delivery fee)
- Cart subtotal condition · Customer state condition