Minnesota § 297H.03 MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS

Minnesota Statutes

§ 297H.03 — MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS

Minnesota § 297H.03

PartEXCISE AND SALES TAXES

Ch. 297HSOLID WASTE MANAGEMENT TAXES

This text of Minnesota § 297H.03 (MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS) 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.03 (2026).

Text

Subdivision 1.Imposition.

(a)A tax is imposed upon the sales price of mixed municipal solid waste management services received by a commercial generator.

(b)The tax is imposed upon the difference between the market price and the tip fee at a processing or disposal facility where the tip fee is less than the market price and the political subdivision subsidizes the cost of service at the facility. The political subdivision is liable for the tax.

(c)The tax is imposed upon the market price of waste management services where a political subdivision directly bills on a property tax statement for organized collection of mixed municipal solid waste. The political subdivision is liable for the tax.

(d)Section297H.02, subdivision 1, paragraph (d), applies to paragraphs (b) and (c) of this sub

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Subdivision 1.Imposition.
(a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a commercial generator.
(b) The tax is imposed upon the difference between the market price and the tip fee at a processing or disposal facility where the tip fee is less than the market price and the political subdivision subsidizes the cost of service at the facility. The political subdivision is liable for the tax.
(c) The tax is imposed upon the market price of waste management services where a political subdivision directly bills on a property tax statement for organized collection of mixed municipal solid waste. The political subdivision is liable for the tax.
(d) Section297H.02, subdivision 1, paragraph (d), applies to paragraphs (b) and (c) of this subdivision.

Subd. 2.Rate.
The rate of the tax under this section is 17 percent.

Subd. 3.Sales price of bags, stickers, or other indicia.
When the sales price of a bag, sticker, or other indicia includes mixed municipal solid waste management services for commercial generators, the tax on the bag, sticker, and other indicia sold by vendors on behalf of a political subdivision or waste hauler shall be collected when the bag, sticker, or other indicia are sold to the vendor by the political subdivision or waste hauler, and shall be taxed at the rate imposed under subdivision 2. The solid waste management service and the solid waste management tax shall be included in the sales price of the bag, sticker, or other indicia.