diff --git a/handlers/base.go b/modules/fee/handler.go
similarity index 93%
rename from handlers/base.go
rename to modules/fee/handler.go
index 0728bc341..18b82812b 100644
--- a/handlers/base.go
+++ b/modules/fee/handler.go
@@ -1,10 +1,9 @@
-package handlers
+package fee
 
 import (
 	"github.com/tendermint/basecoin"
 	"github.com/tendermint/basecoin/errors"
 	"github.com/tendermint/basecoin/stack"
-	"github.com/tendermint/basecoin/txs"
 	"github.com/tendermint/basecoin/types"
 )
 
@@ -35,7 +34,7 @@ var _ stack.Middleware = SimpleFeeHandler{}
 // Yes, I know refactor a bit... really too late already
 
 func (h SimpleFeeHandler) CheckTx(ctx basecoin.Context, store types.KVStore, tx basecoin.Tx, next basecoin.Checker) (res basecoin.Result, err error) {
-	feeTx, ok := tx.Unwrap().(*txs.Fee)
+	feeTx, ok := tx.Unwrap().(*Fee)
 	if !ok {
 		return res, errors.InvalidFormat()
 	}
@@ -58,7 +57,7 @@ func (h SimpleFeeHandler) CheckTx(ctx basecoin.Context, store types.KVStore, tx
 }
 
 func (h SimpleFeeHandler) DeliverTx(ctx basecoin.Context, store types.KVStore, tx basecoin.Tx, next basecoin.Deliver) (res basecoin.Result, err error) {
-	feeTx, ok := tx.Unwrap().(*txs.Fee)
+	feeTx, ok := tx.Unwrap().(*Fee)
 	if !ok {
 		return res, errors.InvalidFormat()
 	}
diff --git a/modules/fee/tx.go b/modules/fee/tx.go
new file mode 100644
index 000000000..10f5d7cfd
--- /dev/null
+++ b/modules/fee/tx.go
@@ -0,0 +1,43 @@
+package fee
+
+import (
+	"github.com/tendermint/basecoin"
+	"github.com/tendermint/basecoin/types"
+)
+
+const (
+	ByteFees = 0x20
+	TypeFees = "fee"
+)
+
+func init() {
+	basecoin.TxMapper.
+		RegisterImplementation(&Fee{}, TypeFees, ByteFees)
+}
+
+/**** Fee ****/
+
+// Fee attaches a fee payment to the embedded tx
+type Fee struct {
+	Tx    basecoin.Tx    `json:"tx"`
+	Fee   types.Coin     `json:"fee"`
+	Payer basecoin.Actor `json:"payer"` // the address who pays the fee
+	// Gas types.Coin `json:"gas"`  // ?????
+}
+
+func NewFee(tx basecoin.Tx, fee types.Coin, payer basecoin.Actor) *Fee {
+	return &Fee{Tx: tx, Fee: fee, Payer: payer}
+}
+
+func (f *Fee) ValidateBasic() error {
+	// TODO: more checks
+	return f.Tx.ValidateBasic()
+}
+
+func (f *Fee) Wrap() basecoin.Tx {
+	return basecoin.Tx{f}
+}
+
+func (f *Fee) Next() basecoin.Tx {
+	return f.Tx
+}
diff --git a/txs/base.go b/txs/base.go
index 406a270ae..c2463b83c 100644
--- a/txs/base.go
+++ b/txs/base.go
@@ -3,17 +3,14 @@ package txs
 import (
 	"github.com/tendermint/basecoin"
 	"github.com/tendermint/basecoin/errors"
-	"github.com/tendermint/basecoin/types"
 	"github.com/tendermint/go-wire/data"
 )
 
 const (
 	// for utils...
-	ByteRaw = 0x1
-	// TODO: move fees into a module, multiplexer is standard
-	ByteFees  = 0x2
-	ByteMulti = 0x3
-	ByteChain = 0x4
+	ByteRaw   = 0x1
+	ByteMulti = 0x2
+	ByteChain = 0x3
 
 	// for signatures
 	ByteSig      = 0x16
@@ -23,7 +20,6 @@ const (
 const (
 	// for utils...
 	TypeRaw   = "raw"
-	TypeFees  = "fee"
 	TypeMulti = "multi"
 	TypeChain = "chain"
 
@@ -39,7 +35,6 @@ const (
 func init() {
 	basecoin.TxMapper.
 		RegisterImplementation(Raw{}, TypeRaw, ByteRaw).
-		RegisterImplementation(&Fee{}, TypeFees, ByteFees).
 		RegisterImplementation(&MultiTx{}, TypeMulti, ByteMulti).
 		RegisterImplementation(&Chain{}, TypeChain, ByteChain)
 }
@@ -64,33 +59,6 @@ func NewRaw(d []byte) Raw {
 	return Raw{data.Bytes(d)}
 }
 
-/**** Fee ****/
-
-// Fee attaches a fee payment to the embedded tx
-type Fee struct {
-	Tx    basecoin.Tx    `json:"tx"`
-	Fee   types.Coin     `json:"fee"`
-	Payer basecoin.Actor `json:"payer"` // the address who pays the fee
-	// Gas types.Coin `json:"gas"`  // ?????
-}
-
-func NewFee(tx basecoin.Tx, fee types.Coin, payer basecoin.Actor) *Fee {
-	return &Fee{Tx: tx, Fee: fee, Payer: payer}
-}
-
-func (f *Fee) ValidateBasic() error {
-	// TODO: more checks
-	return f.Tx.ValidateBasic()
-}
-
-func (f *Fee) Wrap() basecoin.Tx {
-	return basecoin.Tx{f}
-}
-
-func (f *Fee) Next() basecoin.Tx {
-	return f.Tx
-}
-
 /**** MultiTx  ******/
 type MultiTx struct {
 	Txs []basecoin.Tx `json:"txs"`