- Starting July 1, 2024, Minnesota will implement a new Retail Delivery Fee called the “Road Improvement and Food Delivery Fee.”
- Retailers will be charged a $0.50 fee on qualifying transactions of $100 or more involving retail delivery in Minnesota, excluding certain items like food, drugs, and baby products.
- The fee can be paid directly by the retailer or collected from the purchaser.
- Retailers with less than $1,000,000 in Minnesota retail sales or marketplace providers with less than $100,000 in Minnesota sales are exempt from the fee.
Source Sovos
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