297H.01 SOLID WASTE MANAGEMENT TAX DEFINITIONS. Subdivision 1. Scope. When used in this chapter, the following terms have the meanings given to them in this section. For terms not defined in this section, the definitions contained in chapter 115A are incorporated into this chapter. Subd. 2. Commercial generator. “Commercial generator” means any of the following: […]
297H.02 RESIDENTIAL GENERATORS. Subdivision 1. Imposition. (a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a residential 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 […]
297H.03 MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS. 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 […]
297H.04 NONMIXED MUNICIPAL SOLID WASTE. Subdivision 1. Imposition. A tax is imposed upon the volume of nonmixed municipal solid waste that is managed. Subd. 2. Rate. (a) Commercial generators that generate nonmixed municipal solid waste shall pay a solid waste management tax of 60 cents per noncompacted cubic yard of periodic waste collection capacity purchased […]
297H.05 SELF-HAULERS. (a) A self-hauler of mixed municipal solid waste shall pay the tax to the operator of the waste management facility to which the waste is delivered at the rate imposed under section 297H.03, based on the sales price of the waste management services. (b) A self-hauler of nonmixed municipal solid waste shall pay […]
297H.06 EXEMPTIONS. Subdivision 1. Certain surcharges or fees. The amount of a surcharge, fee, or charge established pursuant to section 115A.919, 115A.921, 115A.923, 400.08, 473.811, or 473.843, or a service charge by a home rule charter or statutory city that owns and operates a solid waste-to-energy resource recovery facility, is exempt from the solid waste […]
297H.07 BILLING. The amount of the tax imposed under this chapter shall be itemized separately on the generator’s bill, and shall be designated as the “solid waste management tax.” History: 1997 c 231 art 13 s 12
297H.08 PAYMENT; REPORTING. (a) The waste management service provider, or a political subdivision specified in section 297H.02, subdivision 1, and section 297H.03, subdivision 1, shall report the 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 […]
297H.09 BAD DEBTS. The remitter of the solid waste management tax may offset against the tax payable, with respect to any reporting period, the amount of tax imposed by this chapter previously remitted to the commissioner of revenue which qualified as a bad debt under section 166(a) of the Internal Revenue Code as defined in […]
297H.10 ADMINISTRATION; ENFORCEMENT; PENALTY. Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection, refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A that are applicable to taxes imposed by chapter 297A apply to this chapter. Subd. 2. [Repealed, 2014 c 308 art 9 s 94] History: 1997 c 231 art 13 […]
297H.11 REQUIREMENTS AND POTENTIAL LIABILITY OF WASTE MANAGEMENT SERVICE PROVIDERS. Subdivision 1. Requirements. Waste management service providers are required to: (1) separately and accurately state the amount of the tax in the appropriate statement of charges for waste management services, or other statement if there are no charges for waste management services, and in any […]
297H.115 USE TAX. 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 section 297H.02, unless the tax imposed under section 297H.02 was paid. The residential generator is liable. (b) […]
297H.12 INFORMATION REGARDING THE SOLID WASTE MANAGEMENT TAX. The commissioner of the Pollution Control Agency, after consulting with the commissioner of revenue and waste management service providers, shall develop information regarding the solid waste management tax for distribution to waste generators in the state. The information shall include facts about the substitution of the solid […]
297H.13 DEPOSIT OF REVENUES; USE OF PROCEEDS; REPORT ON RECEIPTS. Subdivision 1. Deposit of revenues. The revenues derived from the taxes imposed on waste management services under this chapter shall be deposited by the commissioner of revenue in the state treasury. Subd. 2. Allocation of revenues. (a) $33,760,000, or 70 percent, whichever is greater, of […]
