2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297H Solid Waste Management Taxes
Section 297H.05 SELF-HAULERS.

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 the tax to the operator of the
waste management facility to which the waste is delivered at the rate imposed under section
297H.04.
(c) The tax imposed on the self-hauler of nonmixed municipal solid waste may be based
either on the capacity of the container, the actual volume, or the weight-to-volume conversion
schedule in paragraph (d). However, the tax must be calculated by the operator using the same
method for calculating the tipping fee so that both are calculated according to container capacity,
actual volume, or weight.
(d) The weight-to-volume conversion schedule for:
(1) construction debris as defined in section 115A.03, subdivision 7, is one ton equals 3.33
cubic yards, or $2 per ton;
(2) industrial waste as defined in section 115A.03, subdivision 13a, is equal to 60 cents
per cubic yard. The commissioner of revenue, after consultation with the commissioner of the
Pollution Control Agency, shall determine, and may publish by notice, a conversion schedule
for various industrial wastes; and
(3) infectious waste as defined in section 116.76, subdivision 12, and pathological waste
as defined in section 116.76, subdivision 14, is 150 pounds equals one cubic yard, or 60 cents
per 150 pounds.
(e) For mixed municipal solid waste the tax is imposed upon the difference between the
market price and the tip fee at a processing or disposal facility if 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.
History: 1997 c 231 art 13 s 10; 1999 c 243 art 7 s 11