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Last Updated: 10/26/2015

Who must file the Occupation Tax return

​You're required to file the Occupation Tax if any of the following are true:

  • You remove or beneficiate ore from a mine, the product of which you have final control and ownership
  • You produce ferrous metals in Minnesota, such as taconite, semi-taconite, and iron ore; and direct reduced iron (DRI)
  • You produce nonferrous metals in Minnesota