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Last Updated: 10/26/2017

Frequently Asked Questions

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Solid Waste Management Tax

651-282-5770
8:00 a.m.- 4:30 p.m. Mon.- Fri.

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Solid Waste Management Tax > File and Pay

  • Do I need to pay electronically?Back to top

    Yes, if you meet either of these requirements:

    • Your total tax due is $10,000 or more for the prior fiscal year ending June 30.
    • You're required to pay any other Minnesota tax electronically.

    If you’re required to pay business taxes electronically for one year, you must continue to do so for all future years.

  • Where can I find my Minnesota tax ID number?Back to top

    Your ID number is on all letters that we send to you. If you can't find the number, call us at 651-282-5770. ​

  • Are fuel surcharges taxable?Back to top

    Yes. Fuel surcharges are considered part of the service that solid waste haulers provide, which means they are subject to the Solid Waste Management Tax.​

  • When is my Solid Waste Management Tax return and payment due?Back to top

     

    If you're a:

    ​Your return and payment are due:

    ​Yearly filer ​Feb. 5
    ​Quarterly filer ​April 20, July 20, Oct. 20 and Jan. 20
    Monthly filer​ ​the 20th day of each month
     

    If you're required to make to make the June accelerated payment of business taxes, see June Accelerated Filer for dues dates and other information.

  • How can I update my contact information?Back to top

    You can do it through our e-Services system, or by contacting the Business Registration Unit.  For details, see Update your business information online.

  • Where can I find the Solid Waste Management Tax Exemption Certificate (Form SWMT-10)?Back to top

    On our Forms and Instructions webpage.​

  • Do I need to complete the Solid Waste Management Tax Exemption Certificate (SWMT-10)?Back to top

    Yes, if any of the following apply:

    • You collect the Solid Waste Management Tax from your customers and remit the tax to the Department of Revenue.
    • You provide waste management service to a city or municipality that collects SWM Tax from its citizens for these services.
    • The waste is generated outside Minnesota.
    • The waste is mixed municipal solid waste from a recycling facility that achieves at least 85 percent volume reduction.
    • Your customer is a federal agency.
    • The waste is non-mixed municipal solid waste from a federal disaster area.

    For more information on exemptions, see the Solid Waste Management Tax fact sheet or contact us at 651-282-5770.​

  • Do I pay the Solid Waste Management Tax at the disposal facility or directly to the state?Back to top

    If you directly bill whoever produces the waste, or if you haul your own waste, then you pay the tax directly to the Department of Revenue.  ​

  • Will I know if I am being audited?Back to top

    Yes. An auditor will contact you to set up an appointment.  The audit will include a review of records at your place of business. ​