Allowable fees are regulated at the State level.
In many cases there is information you must deliver to the depositor in these statements. Is there a prohibition as we sometimes see, in a bank charging a fee to provide this required information? That is a key question in your State law requirements Randy refers to. Next ask yourself if this is a mechanism to drive accounts toward free e-statements and if all those customers have the ability to receive e-statements. If they do not, will you may instead drive those customers away. Fees can always drive a customer away. So there are pros and cons to consider in such a move but often, you can disclose and charge fees so long as there is no prohibition against the fee. This is a state issue though, and not federally regulated.