Chapter 297H — Solid Waste Management Tax Definitions

297H.01 Solid Waste Management Tax Definitions This section defines the key terms used in Minnesota's solid waste management tax law. It explains what counts as a … 297H.02 Residential Generators Minnesota charges a 9.75% tax on household trash (mixed municipal solid waste) collection services. This tax applies to … 297H.03 Mixed Municipal Solid Waste Commercial Generators Businesses and other commercial waste generators in Minnesota pay a 17% tax on mixed municipal solid waste management … 297H.04 Nonmixed Municipal Solid Waste Nonmixed municipal solid waste, such as construction debris, industrial waste, and infectious waste, is taxed at 60 … 297H.05 Self-haulers People who haul their own waste (self-haulers) must pay the solid waste management tax when they deliver waste to a … 297H.06 Exemptions Certain waste and services are exempt from the solid waste management tax. Key exemptions include recyclable materials … 297H.07 Billing The solid waste management tax must be shown as a separate line item on your garbage bill. It must be labeled as the … 297H.08 Payment; Reporting Waste management service providers must report and pay the solid waste management tax to the state on the same schedule … 297H.09 Bad Debts Waste service providers who use accrual accounting and have already sent the solid waste management tax to the state can … 297H.10 Administration; Enforcement; Penalty The solid waste management tax is enforced using the same rules that apply to Minnesota sales tax. This includes the … 297H.11 Requirements and Potential Liability of Waste Management Service Providers Waste service providers must separately list the solid waste management tax on bills, accurately track and send … 297H.115 Use Tax If the regular solid waste management tax was not paid on waste services, a use tax applies at the same rates. … 297H.12 Information Regarding the Solid Waste Management Tax The Pollution Control Agency must create educational materials about the solid waste management tax for waste generators … 297H.13 Deposit of Revenues; Use of Proceeds; Report on Receipts Revenue from the solid waste management tax goes to the state treasury. Seventy percent goes to the environmental fund, …