# Minnesota · retail · cost floor — State below-cost motor fuel selling laws and minimum-markup percentages

For Minnesota · retail · cost floor, state is Minnesota; applies to is retail; rule is cost floor; law name is DEFINITIONS; statute citation is 325D.01, recorded from its source on 2026-08-20; source re-checked 2026-09-01.

- **State:** Minnesota _(our reading, not quoted from the source)_
- **Applies to:** retail _(our reading, not quoted from the source)_
- **Rule:** cost floor _(our reading, not quoted from the source)_
- **Law name:** DEFINITIONS _(verified: appears in the quote below)_
- **Statute citation:** 325D.01 _(verified: appears in the quote below)_
- **How "cost" is defined:** (i) the average terminal price on the day, at the terminal from which the most recent supply of gasoline delivered to the retail location was acquired, plus all applicable state and federal excise taxes and fees; or (ii) the actual current delivered invoice or replacement cost of the gasoline, whichever is lower, plus all applicable state and federal excise taxes and fees. _(verified: appears in the quote below)_

## What the source says

> (3) for purposes of gasoline offered for sale by way of posted price or indicating meter by a retailer, at a retail location where gasoline is dispensed into passenger automobiles and trucks by the consumer, "cost" means either: (i) the average terminal price on the day, at the terminal from which the most recent supply of gasoline delivered to the retail location was acquired, plus all applicable state and federal excise taxes and fees; or (ii) the actual current delivered invoice or replacement cost of the gasoline, whichever is lower, plus all applicable state and federal excise taxes and fees.

## Source

- https://www.revisor.mn.gov/statutes/cite/325D.01

Last verified: 2026-09-01. Review by: 2027-02-16.
Part of [State below-cost motor fuel selling laws and minimum-markup percentages](https://referencesource.org/motor-fuel-minimum-markup-laws-by-state/).