Occupation Tax Information
Who must file the Occupation Tax return?
You are 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.