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Last Updated: 9/29/2014

Exemptions

Solid Waste Management (SWM) Tax Exemptions

The following types of waste or fees are exempt from SWM Tax:

  • Waste from federal agencies
  • Organic waste put in separate waste containers and disposed of at a qualified facility
  • Certain waste management fees and surcharges under the following Minnesota statutes:
    • Fees a facility pays to a county for disposing of mixed municipal solid waste or construction debris  (M.S. 115A.919)
    • Fees a facility pays to a city or town for disposing of mixed municipal solid waste or construction debris  (M.S. 115A.921)
    • The Greater Minnesota Landfill Cleanup Fee (M.S. 115A.923) and Metropolitan Solid Waste Landfill Fee (M.S. 473.843)
    • County SWM service charges (M.S. 400.08)
    • County taxes levied to repay bonds and interest used to acquire or update solid waste facilities (M.S. 473.811)
  • Landfill abatement and cleanup fees that are required, or allowed, by the Minnesota Pollution Control Agency (MPCA)
  • Industrial waste transported to a facility owned and operated by the waste generator
  • “Daily cover” materials (such as wastes serving the same purpose as sand, dirt, and/or gravel), spread over landfills to contain waste if approved by the MPCA
  • Waste generated outside of Minnesota
  • Mixed solid waste from a recycling facility that reduces the volume of the waste by at least 85 percent
  • Construction and demolition waste from a presidentially declared disaster area (for 18 months after the disaster, only if the waste goes to a disposal facility designated by the MPCA)
  • Certain recyclable materials (see details below)

Recyclable Materials

Waste management charges for recyclable materials are exempt from SWM Tax if all of the following conditions are met:

  1. The customer (generator) separates recyclables from other garbage.
  2. The recyclables are collected separately from other garbage and delivered to a facility where they are recycled.
  3. The charge for managing the recyclables is itemized on the customer’s bill.
“Recyclable materials” include paper, glass, plastics, metals, source-separated organics, automobile oil, batteries, and other materials that are separated from solid waste for the purpose of recycling. (Incinerating waste to create energy is not considered recycling.)

SWM Tax Exemption Certificate and Sales Tax Exemptions

For information about the SWM Tax Exemption Certificate (Form SWMT-10) and Sales Tax exemptions, see the SWM Tax fact sheet.