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Last Updated: 3/28/2017

Aggregate Materials Tax

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2016 Minnesota Statutes - 298.75 AGGREGATE MATERIAL REMOVAL; PRODUCTION TAX

The aggregate material tax is a production tax on the removal of aggregate material weighed and measured after extraction from a pit, quarry, or deposit. It is collected and administered at the county level. Aggregate material is nonmetallic natural mineral aggregate, and includes sand, silica sand, gravel, crushed rock, granite, and limestone. Aggregate material also includes borrow (particles of gravel, sand, crushed quarry, gravel or stone) that is transported on a public road, street, or highway.

Any county may impose this tax if the county board has done the following: 

1) voted after a public hearing to impose the tax, and

2) has notified the Commissioner of Revenue of the imposition of the tax

 

Questions?

Email: PropTax.Admin@state.mn.us