Aggregate Materials 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. Counties administer and collect this tax. (See Minnesota Statute 298.75.)

Aggregate material is non-metallic 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. Before doing so, the County Board must do the following: 

  1. Vote after a public hearing to impose the tax.
  2. Notify the Commissioner of Revenue of the imposition of the tax.

The most recent annual Aggregate Material Tax statistics are below. 

2023  Aggregate Tax Reporting Form (filed by counties)

Aggregate Materials Tax Collection History (by counties)

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