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

For Minnesota · wholesale · cost floor, state is Minnesota; applies to is wholesale; 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:** wholesale _(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:** the actual current delivered invoice or replacement cost, whichever is lower, without deducting customary cash discounts, plus any excise or sales taxes imposed on such commodity, goods, wares or merchandise subsequent to the purchase thereof and prior to the resale thereof, plus the cost of doing business at that location by the vendor; _(verified: appears in the quote below)_

## What the source says

> The term "cost," as applied to the wholesale or retail vendor, means: (1) the actual current delivered invoice or replacement cost, whichever is lower, without deducting customary cash discounts, plus any excise or sales taxes imposed on such commodity, goods, wares or merchandise subsequent to the purchase thereof and prior to the resale thereof, plus the cost of doing business at that location by the vendor;

## 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/).