Solid Waste Management Tax Information
The Solid Waste Management (SWM) Tax applies to services for both mixed municipal solid waste and non-mixed municipal solid waste.
The tax rate depends on the type of waste and who generated it, as detailed below.
Note: The Solid Waste Management Tax is reported in the Sales and Use Tax return in e-Services.
Who collects the tax?
A waste management service provider is responsible for collecting and remitting the SWM Tax to the Minnesota Department of Revenue. A provider is anyone who directly bills a waste generator (customer) for waste management services. Examples include
- waste haulers
- waste management facilities, such as incinerators (waste-to-energy facilities), transfer stations, and landfills
- local and county governments, or other political subdivisions