Minnesota § 297H.115 USE TAX

Minnesota Statutes

§ 297H.115 — USE TAX

Minnesota § 297H.115

PartEXCISE AND SALES TAXES

Ch. 297HSOLID WASTE MANAGEMENT TAXES

This text of Minnesota § 297H.115 (USE TAX) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297H.115 (2026).

Text

Subdivision 1.Imposition; liability of generators and self-haulers.

(a)A use tax is imposed on the sales price of mixed municipal solid waste management services received by a residential generator at the rate imposed under section297H.02, unless the tax imposed under section297H.02was paid. The residential generator is liable.

(b)A use tax is imposed on the sales price of mixed municipal solid waste management services received by a commercial generator at the rate imposed under section297H.03, unless the tax imposed under section297H.03was paid. The commercial generator is liable.

(c)A use tax is imposed on the volume of nonmixed municipal solid waste that is managed at the rate imposed under section297H.04, unless the tax imposed under section297H.04was paid. The generator is liable

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Subdivision 1.Imposition; liability of generators and self-haulers.
(a) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a residential generator at the rate imposed under section297H.02, unless the tax imposed under section297H.02was paid. The residential generator is liable.
(b) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a commercial generator at the rate imposed under section297H.03, unless the tax imposed under section297H.03was paid. The commercial generator is liable.
(c) A use tax is imposed on the volume of nonmixed municipal solid waste that is managed at the rate imposed under section297H.04, unless the tax imposed under section297H.04was paid. The generator is liable.
(d) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a self-hauler at the rate imposed under section297H.05, paragraph (a), unless the tax imposed under section297H.05, paragraph (a), was paid. The self-hauler is liable.
(e) A use tax is imposed on the volume of nonmixed municipal solid waste managed at the rate imposed under section297H.05, paragraph (b), unless the tax imposed under section297H.05, paragraph (b), was paid. The self-hauler is liable.

Subd. 2.Payment; reporting.
A generator or self-hauler that is liable under subdivision 1 shall report the use tax on a return prescribed by the commissioner of revenue, and shall remit the tax with the return. The return and the tax must be filed using the filing cycle and due dates provided for taxes imposed under chapter 297A.

Subd. 3.Commissioner assessment.
(a) The commissioner of revenue may not assess the generator or self-hauler a use tax on a transaction for which the waste management service provider has paid the solid waste management tax, except as provided in paragraph (b).
(b) If the waste management service provider who is an accrual basis taxpayer remits a payment and thereafter offsets the amount as a bad debt under section297H.09, the commissioner of revenue may assess the generator or self-hauler a use tax for the offset amount.