reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.19 — Civil Penalties.

297F.19 CIVIL PENALTIES.
Subdivision 1.
Civil action; general rule.
The commissioner may recover the amount of any tax due and unpaid under this chapter, as well as interest, and any penalty in a civil action. The collection of the tax, interest, or penalty is not a bar to any prosecution under this chapter.
Subd. 2.
Penalty for failure to pay tax.
If a tax imposed by this chapter is not paid within the time specified for payment, a penalty is added to the amount required to be shown as tax. The penalty is five percent of the tax not paid on or before the date specified for payment of the tax if the failure is for not more than 30 days, with an additional penalty of five percent of the amount of tax remaining unpaid during each additional 30 days or fraction of 30 days during which the failure continues, not exceeding 15 percent in the aggregate.
Subd. 3.
Penalty for failure to make and file return.
If a taxpayer fails to make and file a return within the time prescribed, including an extension, a penalty of five percent of the amount of tax not timely paid is added to the tax.
Subd. 4.
[Repealed, 1999 c 243 art 16 s 39]
Subd. 5.
Penalty for intentional disregard of law or rules.
If part of an additional assessment is due to negligence or intentional disregard of the provisions of the applicable tax laws or rules of the commissioner, but without intent to defraud, there must be added to the tax an amount equal to ten percent of the additional assessment.
Subd. 6.
Penalty for repeated failures to file returns or pay taxes.
If there is a pattern by a person of repeated failures to timely file returns or timely pay taxes, and written notice is given that a penalty will be imposed if such failures continue, a penalty of 25 percent of the amount of the tax not timely paid as a result of each such subsequent failure is added to the tax. The penalty can be abated under the abatement authority in section 270C.34.
Subd. 7.
Penalty for false or fraudulent return; evasion.
If a person files a false or fraudulent return, or attempts in any manner to evade or defeat a tax or payment of tax, there is imposed on the person a penalty equal to 50 percent of the tax due for the period to which the return related, less amounts paid by the person on the basis of the false or fraudulent return.
Subd. 8.
Payment of penalties.
The penalties imposed by this section are collected and paid in the same manner as taxes.
Subd. 9.
Penalties are additional.
The civil penalties imposed by this section are in addition to the criminal penalties imposed by this chapter.
History:
1997 c 106 art 1 s 19; 1Sp1997 c 5 s 32; 2005 c 151 art 2 s 17
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.23 — Judicial Review.

297F.23 JUDICIAL REVIEW.
In lieu of an administrative appeal under section 270C.35, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
History:
1997 c 106 art 1 s 23; 2007 c 13 art 3 s 19; 1Sp2017 c 1 art 16 s 41
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.24 — Fee In Lieu Of Settlement.

297F.24 FEE IN LIEU OF SETTLEMENT.
Subdivision 1.
Fee imposed.
(a) A fee is imposed upon the sale of nonsettlement cigarettes in this state, upon having nonsettlement cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor, and upon the use or storage by consumers of nonsettlement cigarettes. The fee equals a rate of 2.5 cents per cigarette.
(b) The purpose of this fee is to:
(1) ensure that manufacturers of nonsettlement cigarettes pay fees to the state that are comparable to costs attributable to the use of the cigarettes;
(2) prevent manufacturers of nonsettlement cigarettes from undermining the state's policy of discouraging underage smoking by offering nonsettlement cigarettes at prices substantially below the cigarettes of other manufacturers; and
(3) fund such other purposes as the legislature determines appropriate.
Subd. 2.
Nonsettlement cigarettes.
For purposes of this section, a "nonsettlement cigarette" means a cigarette manufactured by a person other than a manufacturer that:
(1) is making annual payments to the state of Minnesota under a settlement of the lawsuit styled as State v. Philip Morris Inc., No. C1-94-8565 (Minnesota District Court, Second Judicial District), if the style of cigarettes is included in computation of the payments under the agreement; or
(2) has voluntarily entered into an agreement with the state of Minnesota, approved by the attorney general, agreeing to terms similar to those contained in the settlement agreement, identified in clause (1) including making annual payments to the state, with respect to its national sales of the style of cigarettes, equal to at least 75 percent of the payments that would apply if the manufacturer was one of the four original parties to the settlement agreement required to make annual payments to the state.
Subd. 3.
Collection and administration.
The commissioner shall administer the fee under this section in the same manner as the excise tax imposed under section 297F.05 and all of the provisions of this chapter apply as if the fee were a tax imposed under section 297F.05. The commissioner shall deposit the proceeds of the fee in the general fund.
History:
2003 c 127 art 14 s 9; 2013 c 143 art 5 s 16
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.02 — Administration.

297G.02 ADMINISTRATION.
Subdivision 1.
Enforcement responsibility.
The commissioners of public safety and revenue shall enforce and administer the provisions of this chapter.
Subd. 2.
Nonapplicability.
This chapter does not apply to:
(1) medicines intended for therapeutic purposes and not intended as a beverage;
(2) industrial alcohol designed for mechanical, chemical, scientific, pharmaceutical, or industrial purposes; or
(3) nonpotable compounds or preparations containing alcohol.
Subd. 3.
Powers of commissioner of revenue.
The commissioner, or duly authorized agents, may conduct investigations, inquiries, and hearings under this chapter and, in connection with such investigations, inquiries, and hearings, the commissioner and the duly authorized agents shall have all the powers conferred upon the commissioner and the commissioner's examiners by chapter 270C, and the provisions of that chapter shall apply to all such investigations, inquiries, and hearings.
Subd. 4.
Expenses of administration.
Expenses for the administration of this chapter shall be paid out of appropriations to the commissioner for the administration of this chapter and shall include fees and expenses incurred by the attorney general and any county attorney in litigation in connection with the enforcement of this chapter. Expenses also include all court costs and expenses.
History:
1997 c 179 art 1 s 2; 2005 c 151 art 2 s 17
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.031 — Farm Winery.

297G.031 FARM WINERY.
Farm wineries licensed under section 340A.315 shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner.
History:
2014 c 240 s 1
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.032 — Microdistilleries.

297G.032 MICRODISTILLERIES.
A microdistillery, licensed under section 340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner.
History:
2014 c 308 art 3 s 18
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.04 — Fermented Malt Beverages; Rate Of Tax.

297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.
Subdivision 1.
Tax imposed.
The following excise tax is imposed on all fermented malt beverages that are imported, directly or indirectly sold, or possessed in this state:
(1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight, $2.40 per 31-gallon barrel; and
(2) on fermented malt beverages containing more than 3.2 percent alcohol by weight, $4.60 per 31-gallon barrel.
For fractions of a 31-gallon barrel, the tax rate is calculated proportionally.
Subd. 2.
Tax credit.
A qualified brewer producing fermented malt beverages is entitled to a tax credit of $4.60 per barrel on 25,000 barrels sold in any fiscal year beginning July 1, regardless of the alcohol content of the product. Qualified brewers may take the credit on the 18th day of each month, but the total credit allowed may not exceed in any fiscal year the lesser of:
(1) the liability for tax; or
(2) $115,000.
For purposes of this subdivision, a "qualified brewer" means a brewer, whether or not located in this state, manufacturing less than 250,000 barrels of fermented malt beverages in the calendar year immediately preceding the fiscal year for which the credit under this subdivision is claimed. In determining the number of barrels, all brands or labels of a brewer must be combined. All facilities for the manufacture of fermented malt beverages owned or controlled by the same person, corporation, or other entity must be treated as a single brewer.
History:
1997 c 179 art 1 s 4; 2013 c 143 art 5 s 18; art 16 s 5
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.05 — Use Tax; Rate Of Tax.

297G.05 USE TAX; RATE OF TAX.
Subdivision 1.
Wine and distilled spirits.
A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section 297G.03, subdivision 1.
Subd. 2.
Fermented malt beverages.
A tax is imposed on the use or storage by consumers of fermented malt beverages in this state, and on such consumers, at the rates specified in section 297G.04, subdivision 1.
Subd. 3.
Tax provisions applicable to consumers.
All of the provisions of this chapter relating to the correction of returns, deficiency assessments, protests, hearings, interest and penalties, and collection of taxes, apply to consumers.
History:
1997 c 179 art 1 s 5
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.06 — Tax As Personal Debt.

297G.06 TAX AS PERSONAL DEBT.
The tax imposed by this chapter, and interest and penalties imposed with respect to it, is a personal debt of the person required to file a return from the time the liability for it arises, regardless of when the time for payment of the liability occurs. In the case of the executor or administrator of the estate of a decedent and in the case of any fiduciary, the debt is that of the person in the person's official or fiduciary capacity only, unless the person has voluntarily distributed the assets held in that capacity without reserving sufficient assets to pay the tax, interest, and penalties. In that case, the person is personally liable for the deficiency.
History:
1997 c 179 art 1 s 6
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.08 — Sales To Indian Tribes.

297G.08 SALES TO INDIAN TRIBES.
Subdivision 1.
Wholesalers.
A wholesaler may set aside the part of the wholesaler's stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of the Interior, without paying the tax required by this chapter. The amount of untaxed stock that wholesalers may deliver to an Indian reservation is limited to amounts necessary to meet the personal consumption needs of qualified purchasers. When shipping or delivering untaxed stock to an Indian tribal organization, the wholesaler shall make a true duplicate invoice. The invoice must show the complete details of the sale or delivery. The wholesaler shall send the duplicate to the commissioner not later than the 18th day of the following calendar month. If a wholesaler fails to comply with the requirements of this section, the commissioner shall revoke the permission granted to the wholesaler to keep a stock of untaxed goods.
Subd. 2.
Retailers.
Retailers who are Indian tribal organizations may keep untaxed stock intended for sale to qualified purchasers.
Subd. 3.
Qualified purchasers.
A qualified purchaser of untaxed liquor means only an enrolled member of the Indian tribe that is offering the liquor for sale.
Subd. 4.
Sales to nonqualified buyers.
A retailer who sells or otherwise disposes of untaxed liquor other than to a qualified purchaser shall collect from the buyer or transferee the tax imposed by this chapter and remit the tax to the Department of Revenue at the same time and manner as required by this chapter. If the retailer fails to collect the tax from the buyer or transferee, or fails to remit the tax, the retailer is personally responsible for the tax and the commissioner may seize any liquor destined to be delivered to the retailer. The procedures outlined in section 297G.20 apply to the seized liquor. The proceeds of the sale of the liquor may be applied to any tax liability owed by the retailer after deducting all costs and expenses.
This section does not relieve the buyer or possessor of untaxed liquor from personal liability for the tax.
History:
1997 c 179 art 1 s 8
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.10 — Deposit Of Proceeds.

297G.10 DEPOSIT OF PROCEEDS.
All tax revenues and other receipts payable to the state under this chapter must be paid into the state treasury and credited to the general fund.
History:
1997 c 179 art 1 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.11 — Informational Reports.

297G.11 INFORMATIONAL REPORTS.
The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner:
(1) a manufacturer, wholesaler, and importer licensed to ship distilled spirits or wine into Minnesota;
(2) a person who manufactures distilled spirits or wine in Minnesota;
(3) any other person who imports distilled spirits or wine into Minnesota;
(4) a person who possesses, receives, stores, or warehouses distilled spirits or wine in Minnesota, upon which the tax imposed by this chapter has not been paid; and
(5) a person who possesses, receives, stores, or warehouses distilled spirits or wine in Minnesota, which are required to give bond as required by the Internal Revenue Code, subtitle E, chapter 51.
No payment of any tax is required to be remitted with this report. The report must be filed on or before the tenth day following the end of each calendar month, regardless of whether or not the person shipped, manufactured, possessed, received, stored, or warehoused any distilled spirits or wine into or within Minnesota during the previous month, unless the commissioner determines that a longer filing period is appropriate for a particular person. A person failing to file this report is subject to the civil or criminal penalties imposed by this chapter.
This section does not apply to the lawful importation of wine and distilled spirits under section 297G.07, subdivision 2, nor to any lawful manufacture of wine or distilled spirits within the state for personal consumption.
History:
1997 c 179 art 1 s 11
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.12 — Refunds.

297G.12 REFUNDS.
Subdivision 1.
Overpayment of tax.
An overpayment of the tax imposed under this chapter may be refunded to the taxpayer, provided that the claim for refund is filed within the time prescribed under section 297G.16.
Subd. 2.
Products destroyed.
The commissioner may refund to a taxpayer the amount of tax paid under this chapter on intoxicating liquor or fermented malt beverages which become unfit for human consumption and are destroyed under an order by a federal, state, or local agency while being held for sale by a licensed retailer. The destruction must meet the requirements of the environmental laws of this state.
Subd. 3.
Wholesaler refund for breakage of inventory.
The commissioner may refund to a wholesaler the amount of tax paid under this chapter for the breakage of inventory not subject to reimbursement from any insurance proceeds. The commissioner may prescribe the method of proof for obtaining the refund.
Subd. 4.
Retailer refund for breakage of inventory.
Refunds for breakage of inventory may be made to retailers only if satisfactory proof is presented to the commissioner by the wholesaler and the licensed retailer that the retailer was not indemnified by insurance for the tax. The commissioner may prescribe the method of proof required for obtaining the refund.
Subd. 5.
Bad debts.
The commissioner may adopt rules providing a refund of the tax paid under this chapter on intoxicating liquor or wine if the tax paid qualifies as a bad debt under section 166(a) of the Internal Revenue Code.
Subd. 6.
Credit against tax.
The commissioner may credit the amount determined under this section against taxes otherwise payable under this chapter by the taxpayer.
Subd. 7.
Source of refund.
There is appropriated annually from the general fund to the commissioner the sums necessary to make the refunds provided by this section.
History:
1997 c 179 art 1 s 12
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.13 — Inspection Rights.

297G.13 INSPECTION RIGHTS.
The commissioner of public safety or the commissioner of revenue, or their duly authorized employees, may, at any reasonable time, without notice and without a search warrant, enter in and upon a licensed premises, and examine the books, papers, and records of a brewer, manufacturer, wholesaler, or retailer for the purpose of determining whether the excise tax has been paid, and may in addition inspect any premises where fermented malt beverages are manufactured, sold, offered for sale, possessed, or stored for the purpose of determining whether the party is in full compliance with the provisions of this chapter.
History:
1997 c 179 art 1 s 13
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.14 — Physical Inventory.

297G.14 PHYSICAL INVENTORY.
Subdivision 1.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 2.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 3.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 4.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 5.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 6.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 7.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 8.
[Repealed, 2005 c 151 art 1 s 117]
Subd. 9.
Physical inventory.
The commissioner or the commissioner's authorized agents may, as considered necessary, require a manufacturer, wholesaler, or retailer to furnish a physical inventory of all wine and distilled spirits in stock. The inventory must contain the information that the commissioner requests and must be certified by an officer of the corporation.
History:
1997 c 179 art 1 s 14
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.17 — Interest.

297G.17 INTEREST.
Subdivision 1.
Interest rate.
When interest is required under this section, interest is computed at the rate specified in section 270C.40.
Subd. 2.
Late payment.
If a tax under this chapter is not paid within the time named by law for payment, the unpaid tax bears interest from the date the tax should have been paid until the date the tax is paid.
Subd. 3.
Extensions.
When an extension of time for payment has been granted, interest must be paid from the date the payment should have been made, if no extension had been granted, until the date the tax is paid.
Subd. 4.
Additional assessments.
When a taxpayer is liable for additional taxes because of a redetermination by the commissioner, or for any other reason, the additional taxes bear interest from the time the tax should have been paid, without regard to an extension allowed, until the date the tax is paid.
Subd. 5.
Erroneous refunds or credits.
In the case of an erroneous refund or credit, interest begins to accrue from the date the refund or credit was paid unless the erroneous refund or credit results from a mistake of the commissioner, in which case no interest or penalty is imposed, unless the deficiency assessment is not satisfied within 60 days of the order.
Subd. 6.
Interest on judgments.
Notwithstanding section 549.09, if judgment is entered in favor of the commissioner with regard to any tax under this chapter, the judgment bears interest at the rate given in section 270C.40 from the date the judgment is entered until the date of payment.
Subd. 7.
Interest on penalties.
(a) A penalty imposed under section 297G.18, subdivisions 2 to 7, bears interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty.
(b) A penalty not included in paragraph (a) bears interest only if it is not paid within ten days from the date of the notice. In that case interest is imposed from the date of notice to the date of payment.
Subd. 8.
Interest on overpayments.
Interest must be paid on an overpayment refunded or credited to the taxpayer from the date of payment of the tax until the date the refund is paid or credited.
History:
1997 c 179 art 1 s 17; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 23; 2016 c 158 art 1 s 214
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297G — Liquor Taxation › Section 297G.22 — Judicial Review.

297G.22 JUDICIAL REVIEW.
In lieu of an administrative appeal under this chapter, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
History:
1997 c 179 art 1 s 22; 1Sp2017 c 1 art 16 s 43
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.02 — Residential Generators.

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 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) The political subdivision shall, by resolution, identify the market price. The political subdivision shall submit the market price to the commissioner of the Pollution Control Agency for review by October 1 of the year prior to the calendar year in which the market price will be in effect. The prices that the state pays for waste management services in that jurisdiction or the county where the jurisdiction is located must be a guideline in determining the market price. The commissioner of the Pollution Control Agency shall review the market price and shall inform the political subdivisions of any necessary changes to market price by November 15 of that year. The market price shall be effective as of January 1 of the next calendar year following review. The commissioner of the Pollution Control Agency may consider adjustment to the market price if a political subdivision submits a resolution for adjustment by May 1 of any year. The effective date of the adjustment shall be July 1.
If the commissioner of revenue believes a market price declared by resolution is not accurate, the commissioner may request that the Pollution Control Agency advise the political subdivision to identify by resolution an updated market price and submit the updated market price to the Pollution Control Agency for review.
Subd. 2.
Rates.
The rate of tax under this section is 9.75 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 residential 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.
History:
1997 c 231 art 13 s 7; 1Sp2005 c 1 art 2 s 161
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.03 — Mixed Municipal Solid Waste Commercial Generators.

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 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) Section 297H.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.
History:
1997 c 231 art 13 s 8
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.04 — Nonmixed Municipal Solid Waste.

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 by the generator, based on the size of the container for the nonmixed municipal solid waste, the actual volume, or the weight-to-volume conversion schedule in paragraph (c). However, the tax must be calculated by the waste management service provider using the same method for calculating the waste management service fee so that both are calculated according to container capacity, actual volume, or weight.
(b) Notwithstanding section 297H.02, a residential generator that generates nonmixed municipal solid waste shall pay a solid waste management tax in the same manner as provided in paragraph (a).
(c) The tax for:
(1) construction debris as defined in section 115A.03, subdivision 7, 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 publish by notice a weight-to-volume conversion schedule for construction debris;
(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 publish by notice a weight-to-volume 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.
Subd. 3.
Incineration with mixed waste; rate.
Nonmixed municipal solid waste that is separately collected and processed, but must be incinerated with mixed municipal solid waste in accordance with an industrial solid waste management plan approved by the Pollution Control Agency, shall be taxed at the rate for nonmixed municipal solid waste.
Subd. 4.
Disposal with mixed waste; rate.
Nonmixed municipal solid waste that is separately collected or processed, but is disposed of within the permitted boundaries of a land disposal facility that is also actively accepting and disposing of mixed municipal solid waste, shall be taxed at the rate for mixed municipal solid waste, unless the facility owner and operator can demonstrate a physical separation between the mixed municipal solid waste disposal area and nonmixed municipal solid waste disposal area, such that any air or liquid emissions being collected from the disposal areas are collected separately.
History:
1997 c 231 art 13 s 9; 1998 c 389 art 16 s 15; 1Sp2001 c 5 art 13 s 8; 1Sp2017 c 1 art 11 s 14; 1Sp2021 c 14 art 11 s 18
2023 Minnesota Statutes › 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 tax for:
(1) construction debris as defined in section 115A.03, subdivision 7, 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 publish by notice a weight-to-volume conversion schedule for construction debris;
(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 publish by notice a weight-to-volume 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; 1Sp2021 c 14 art 11 s 19
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.07 — Billing.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.08 — Payment; Reporting.

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 filing cycle and due dates provided for taxes imposed under chapter 297A.
(b) The waste hauler or political subdivision that sells bags, stickers, or other indicia to vendors must report and remit the tax imposed by section 297H.02, subdivision 3, and section 297H.03, subdivision 3, 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 filing cycle provided for taxes imposed under chapter 297A.
(c) Any partial payments received by waste management service providers for waste management services shall be prorated between the tax imposed under section 297H.02, 297H.03, or 297H.04 and the service.
History:
1997 c 231 art 13 s 13
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.09 — Bad Debts.

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 section 289A.02, subdivision 7, during such reporting period, but only in proportion to the portion of such debt which became uncollectible. This section applies only to accrual basis remitters that remit tax before it is collected and to the extent they are unable to collect the tax.
History:
1997 c 231 art 13 s 14; 2008 c 366 art 11 s 25
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.10 — Administration; Enforcement; Penalty.

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 s 15; 2005 c 151 art 2 s 15
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.11 — Requirements And Potential Liability Of Waste Management Service Providers.

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 action to enforce payment on delinquent accounts;
(2) accurately account for and remit tax received; and
(3) work with the commissioner of revenue to ensure that generators pay the tax.
Subd. 2.
Liability.
A waste management service provider is liable for an amount equal to the solid waste management tax that was either:
(1) received by the waste management service provider but not timely remitted to the commissioner of revenue; or
(2) not received by the waste management service provider and the waste management service provider failed to separately and accurately state the amount of the tax in the appropriate statement of charges for waste management services and in any action to enforce payment on delinquent accounts.
Subd. 3.
Recovery.
A person who is liable under subdivision 2 is not prohibited from recovering from the generator or self-hauler the amount of the liability paid to the commissioner of revenue that is equal to the solid waste management tax owed by the generator or self-hauler.
History:
1997 c 231 art 13 s 16
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.115 — Use Tax.

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) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a commercial generator at the rate imposed under section 297H.03, unless the tax imposed under section 297H.03 was paid. The commercial generator is liable.
(c) A use tax is imposed on the volume of nonmixed municipal solid waste that is managed at the rate imposed under section 297H.04, unless the tax imposed under section 297H.04 was paid. The generator is liable.
(d) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a self-hauler at the rate imposed under section 297H.05, paragraph (a), unless the tax imposed under section 297H.05, paragraph (a), was paid. The self-hauler is liable.
(e) A use tax is imposed on the volume of nonmixed municipal solid waste managed at the rate imposed under section 297H.05, paragraph (b), unless the tax imposed under section 297H.05, paragraph (b), was paid. The self-hauler is liable.
Subd. 2.
Payment; reporting.
A generator or self-hauler that is liable under subdivision 1 shall report the use 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 filing cycle and due dates provided for taxes imposed under chapter 297A.
Subd. 3.
Commissioner assessment.
(a) The commissioner of revenue may not assess the generator or self-hauler a use tax on a transaction for which the waste management service provider has paid the solid waste management tax, except as provided in paragraph (b).
(b) If the waste management service provider who is an accrual basis taxpayer remits a payment and thereafter offsets the amount as a bad debt under section 297H.09, the commissioner of revenue may assess the generator or self-hauler a use tax for the offset amount.
History:
1Sp2001 c 5 art 7 s 60
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.12 — Information Regarding The Solid Waste Management Tax.

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 waste management tax for the sales tax on solid waste services and the solid waste generator assessment and the purposes for which revenue from the tax will be spent.
History:
1997 c 231 art 13 s 17; 1Sp2005 c 1 art 2 s 161
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297H — Solid Waste Management Taxes › Section 297H.13 — Deposit Of Revenues; Use Of Proceeds; Report On Receipts.

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) Of the amounts remitted under this chapter, 70 percent must be credited to the environmental fund established in section 16A.531, subdivision 1.
(b) In addition to the amounts credited to the environmental fund in paragraph (a), in fiscal year 2024 and later, three percent of the amounts remitted under this chapter shall be deposited into the resource management account in the environmental fund.
(c) The remainder must be deposited into the general fund.
(d) Beginning in fiscal year 2024 and annually thereafter, the money deposited in the resource management account in the environmental fund under paragraph (b) is appropriated to the commissioner of the Pollution Control Agency for distribution to counties under section 115A.557, subdivision 2, paragraph (a), clauses (1) to (7) and (9) to (11).
Subd. 3.
[Repealed, 2003 c 128 art 2 s 56]
Subd. 4.
[Repealed, 2003 c 128 art 2 s 56]
Subd. 5.
Report on receipts.
The commissioner of revenue shall report to the chairs of the house of representatives and senate Environment and Natural Resources Committees; the house of representatives Environment and Natural Resources Finance Division; the senate Environment and Agriculture Budget Division; the house of representatives Tax Committee and the senate Taxes and Tax Laws Committee; and the commissioner of the Pollution Control Agency on the total tax revenues received from the taxes imposed under this chapter. The reports shall be made as follows:
(1) a report by August 31 of each year based on amounts received by the commissioner of revenue from January 1 through June 30 of that year; and
(2) a report by February 28 of each year based on amounts received by the commissioner of revenue from July 1 through December 31 of the preceding year.
Subd. 6.
[Repealed, 2000 c 370 s 5]
History:
1997 c 231 art 13 s 18; 1999 c 231 s 181; 2003 c 128 art 2 s 42,43; 1Sp2005 c 1 art 2 s 145,161; 2023 c 64 art 15 s 11
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.06 — Surcharges On Fire Safety Premiums.

297I.06 SURCHARGES ON FIRE SAFETY PREMIUMS.
Subdivision 1.
Insurance policies surcharge.
(a) Except as otherwise provided in subdivision 2, each licensed insurer engaged in writing policies of homeowner's insurance authorized in section 60A.06, subdivision 1, clause (1)(c), or commercial fire policies or commercial nonliability policies shall collect a surcharge as provided in this paragraph. The surcharge is equal to 0.65 percent of the gross premiums and assessments, less return premiums, on direct business received by the company, or by its agents for it, for homeowner's insurance policies, commercial fire policies, and commercial nonliability insurance policies in this state.
(b) The surcharge amount collected under paragraph (a) or subdivision 2, paragraph (b), may not be considered premium for any other purpose. The surcharge amount under paragraph (a) must be separately stated on either a billing or policy declaration or document containing similar information sent to an insured.
(c) Amounts collected by the commissioner under this section must be deposited in the fire safety account established pursuant to subdivision 3.
Subd. 2.
Exemptions.
(a) This section does not apply to a township mutual fire insurance company in Minnesota organized under chapter 67A.
(b) An insurer described in section 297I.05, subdivisions 3 and 4, authorized to transact business in Minnesota shall elect to remit to the Department of Revenue for deposit in the fire safety account either (1) the surcharge amount imposed under subdivision 1 on all premiums subject to that surcharge, or (2) a surcharge of one-half of one percent on the gross fire premiums and assessments, less return premiums, on all direct business received by the insurer or agents of the insurer in Minnesota, in cash or otherwise, during the year.
(c) The election must be made by December 31 of each year for insurance policies written or renewed in the succeeding calendar year. An insurer who elects to remit the one-half of one percent surcharge on gross fire premiums and assessments must not charge the insured the surcharge imposed under subdivision 1.
(d) For purposes of this subdivision, "gross fire premiums and assessments" includes premiums on policies covering fire risks only on automobiles, whether written or under floater form or otherwise.
Subd. 3.
Fire safety account, annual transfers, allocation.
A special account, to be known as the fire safety account, is created in the state treasury. The account consists of the proceeds under subdivisions 1 and 2.
History:
2006 c 217 s 1; 2007 c 54 art 7 s 3; 2008 c 154 art 14 s 10,11; 2008 c 363 art 12 s 10; 2010 c 215 art 11 s 16; 1Sp2011 c 1 art 2 s 2; 2012 c 187 art 1 s 51; 2012 c 289 s 2,3; 2017 c 40 art 1 s 104; 2023 c 52 art 5 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.10 — Surcharge On Premiums To Restore Deficiency In Special Fund.

297I.10 SURCHARGE ON PREMIUMS TO RESTORE DEFICIENCY IN SPECIAL FUND.
Subdivision 1.
Cities of the first class.
(a) The commissioner shall order and direct a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross premiums, less return premiums, on all direct business received by any licensed foreign or domestic fire insurance company on property in a city of the first class, or by its agents for it, in cash or otherwise.
(b) By July 31 and December 31 of each year, the commissioner shall pay to each city of the first class a payment for an amount equal to the total amount of the surcharge on the premiums collected within that city since the previous payment.
(c) The treasurer of the city shall place the money received under this subdivision in a special account or fund to defray all or a portion of the employer contribution requirement of public employees police and fire plan coverage for city firefighters.
Subd. 2.
[Repealed, 2002 c 392 art 1 s 9]
Subd. 3.
Appropriation.
The amount necessary to make the payments required under this section is appropriated to the commissioner from the general fund.
Subd. 4.
Collection and administration.
The commissioner shall administer the surcharge imposed by this section in the same manner as the taxes imposed by this chapter.
History:
2000 c 394 art 1 s 3; 2005 c 151 art 2 s 16; 2009 c 101 art 2 s 109; 2013 c 111 art 5 s 46; 1Sp2017 c 1 art 14 s 14,15; 1Sp2019 c 10 art 3 s 40