1.1                          A bill for an act 
  1.2             relating to taxation; aggregate materials tax; 
  1.3             providing a definition for borrow; amending Minnesota 
  1.4             Statutes 2002, section 298.75, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2002, section 298.75, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [DEFINITIONS.] Except as may otherwise be 
  1.9   provided, the following words, when used in this section, shall 
  1.10  have the meanings herein ascribed to them.  
  1.11     (1) "Aggregate material" shall mean nonmetallic natural 
  1.12  mineral aggregate including, but not limited to sand, silica 
  1.13  sand, gravel, crushed rock, limestone, granite, and borrow, but 
  1.14  only if the borrow is transported on a public road, street, or 
  1.15  highway.  Aggregate material shall not include dimension stone 
  1.16  and dimension granite.  Aggregate material must be measured or 
  1.17  weighed after it has been extracted from the pit, quarry, or 
  1.18  deposit.  
  1.19     (2) "Person" shall mean any individual, firm, partnership, 
  1.20  corporation, organization, trustee, association, or other entity.
  1.21     (3) "Operator" shall mean any person engaged in the 
  1.22  business of removing aggregate material from the surface or 
  1.23  subsurface of the soil, for the purpose of sale, either directly 
  1.24  or indirectly, through the use of the aggregate material in a 
  1.25  marketable product or service.  
  2.1      (4) "Extraction site" shall mean a pit, quarry, or deposit 
  2.2   containing aggregate material and any contiguous property to the 
  2.3   pit, quarry, or deposit which is used by the operator for 
  2.4   stockpiling the aggregate material.  
  2.5      (5) "Importer" shall mean any person who buys aggregate 
  2.6   material produced from a county not listed in paragraph (6) or 
  2.7   another state and causes the aggregate material to be imported 
  2.8   into a county in this state which imposes a tax on aggregate 
  2.9   material.  
  2.10     (6) "County" shall mean the counties of Pope, Stearns, 
  2.11  Benton, Sherburne, Carver, Scott, Dakota, Le Sueur, Kittson, 
  2.12  Marshall, Pennington, Red Lake, Polk, Norman, Mahnomen, Clay, 
  2.13  Becker, Carlton, St. Louis, Rock, Murray, Wilkin, Big Stone, 
  2.14  Sibley, Hennepin, Washington, Chisago, and Ramsey.  County also 
  2.15  means any other county whose board has voted after a public 
  2.16  hearing to impose the tax under this section and has notified 
  2.17  the commissioner of revenue of the imposition of the tax. 
  2.18     (7) "Borrow" shall mean granular borrow, consisting of 
  2.19  durable particles of gravel and sand, crushed quarry or mine 
  2.20  rock, crushed gravel or stone, or any combination thereof. 
  2.21     <b>[EFFECTIVE DATE.]</b> This section is effective for borrow 
  2.22  removed and transported on a public road, street, or highway on 
  2.23  or after July 1, 2003.