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

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