2025 Session Last amended: 1999 session

§ 297H.01 — Solid Waste Management Tax Definitions

Plain-Language Summary

This section defines the key terms used in Minnesota's solid waste management tax law. It explains what counts as a residential or commercial waste generator, what mixed and nonmixed waste means, who is a waste management service provider, and what a self-hauler is.

Practical Notes
Whether you are a homeowner, business, or waste hauler, these definitions determine how the solid waste management tax applies to you. Apartment residents may be classified as residential generators if they are billed separately for trash pickup. Businesses, churches, schools, and nonprofits are all considered commercial generators.