Retail Delivery Fee
Retail Delivery Fees are imposed on a state-by-state basis on shipments delivered in that state.
Amazon collects and remits the fee on orders with items sold by Amazon.com or third-party sellers and when the order is delivered to a state that has adopted a Retail Delivery Fee.
The fee applies to the entire order regardless of the number of items in an order and how many shipments are needed to deliver the items ordered. Some states have enacted a total sales price threshold that must be met for the delivery fee to qualify. The retail delivery fee is non-refundable regardless if a return or replacement of the product occurs. The fee is remitted to the respective taxing authorities per their terms.
The Retail Delivery fee will not apply on qualifying orders for customers enrolled in the Amazon Tax Exemption Program (ATEP) in the state. The table below details which states have passed retail delivery fee legislation. Please note; see state Departments of Revenue websites for more information on how each state treats exempt items and the respective delivery fee.
| State |
Enactment Date |
Fee Amount |
Order Qualifications |
State Website |
| Colorado | July 1, 2022 | $0.29 | Per Checkout | https://tax.colorado.gov/retail-delivery-fee |
| Minnesota | July 1, 2024 | $0.50 | $100 of qualifying items | https://www.revenue.state.mn.us/retail-delivery-fee |