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Delivery Charges
Delivery charges are charges by the seller to prepare and deliver personal property or services.
When the item or service sold is taxable, the delivery charges are also taxable. Delivery charges are part of the sales price, even if separately stated.
Examples include:
- Checking the product before shipment
- Cleaning a product
- Crating
- Fuel surcharges
- Handling
- Incoming and outgoing freight
- Packing
- Pick-up charges
- Retrieving the item from storage
- Transportation, shipping and postage
Note: Delivery services furnished and billed by a third party are not taxable except when delivering aggregate materials or concrete block.
Delivery Charges for Nontaxable Items
Delivery charges for nontaxable items are not taxable. Examples include:
- Food, clothing, and prescription drugs for humans
- Items purchased with a completed Form ST3, Certificate of Exemption
- Items shipped to customers outside Minnesota
Allocated Delivery Charges
When a delivery charge is for both taxable and nontaxable items, the seller must charge tax on the portion allocated to the taxable items.
The seller may allocate the delivery by using one of following methods:
- A percentage based on the total sales price of the taxable items divided by the total sales price of all items in the shipment.
- A percentage based on the total weight of the taxable items divided by the total weight of all items in the shipment.
Retail Delivery Fee
Delivery retail sales may also be subject to a Retail Delivery Fee of 50 cents. For additional information, visit Retail Delivery Fee.
Aggregate Materials and Concrete Block Delivery Charges
Delivery (hauling) of aggregate materials and concrete block is generally taxable, whether provided by the seller of the aggregate or concrete block or by a third-party hauler.
Charges for delivery of aggregate are taxable if the aggregate is taxable. Sales tax applies to the delivery charges regardless of whether the aggregate will be used in making an improvement to realty and regardless of how deposited at the delivery site.
Charges to move customer-owned aggregate or concrete block from one location to another are not taxable since there is no sale of aggregate or concrete block.
Legal References
Minnesota Statutes
Revenue Notices
- 02-12, Taxable Delivery Charges – Aggregate Materials
- 02-17, Taxable Sales – Delivery of Aggregate Materials and Concrete Block (modified 6/08)
- 25-02, Sales and Use Tax - Exemption for Townships