Metropolitan Landfill Fee

How do I report and pay the fee?

Facilities that are subject to this fee must file Form SW-1, Metropolitan Solid Waste Landfill Fee Monthly Report, and pay the amount due each month.  The return and payment are due by the 20th day of the month.

Tax Due Dates

Waste residue accepted at a landfill is exempt from this fee (and Solid Waste Management Tax) if all of the following requirements are met:

• The residue comes from an eligible solid waste recycling, waste-to-energy or resource recovery facility.
• Processing at that facility results in at least an 85 percent weight reduction in the solid waste.
• The residue waste is kept separate from other waste.
• The residue is approved by the Minnesota Pollution Control Agency to be used for daily cover.

Form SW-1, Metropolitan Solid Waste Landfill Monthly Report

Form SW-1AR, Exemption from Metropolitan Solid Waste Landfill Fee and Solid Waste Management Tax for Residue (Annual Report)

Form SW-1QR, Exemption from Metropolitan Solid Waste Landfill Fee and Solid Waste Management Tax for Residue (Quarterly Report)