Aggregate Removal Tax

Who is subject to the tax?

This tax applies to both "Operators" and "Importers"

  • An "Operator" is any person engaged in the business of removing aggregate material from the surface or subsurface of the soil for the purpose of sale, either directly or indirectly, through the use of the aggregate material in a marketplace product or service.
  • An "Importer" is any person who buys aggregate material excavated from a site on which the tax is not imposed and caused the aggregate material to be imported into a Minnesota county which imposes a tax on aggregate material.

Tax Rates and Distributions

The tax rate shall be 21.5 cents per cubic yard or 15 cents per ton.

All aggregate removal tax collected shall be distributed according to state statute. The County Auditor will retain a 5% administration fee. The remaining will be disbursed as such

  • 42.5% to the County Public Works Department
  • 42.5% to the City or Township in which the extraction site is located
  • 15% to a reserve fund which is specifically used for the restoration of abandoned pits, quarries or deposits.

Reporting Requirements

Reporting is due by the 14th day following the closing quarter regardless if there is tax due. If tax is due then it must be included with the report.

Reporting Quarter

Due Date
1st Quarter
April 14th
2nd Quarter
July 14th
3rd Quarter
October 14th
4th Quarter
January 14th