SF 159

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing Wright county to 
  1.3             impose the production tax on aggregate materials; 
  1.4             amending Minnesota Statutes 2000, section 298.75, 
  1.5             subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 298.75, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [DEFINITIONS.] Except as may otherwise be 
  1.10  provided, the following words, when used in this section, shall 
  1.11  have the meanings herein ascribed to them.  
  1.12     (1) "Aggregate material" shall mean nonmetallic natural 
  1.13  mineral aggregate including, but not limited to sand, silica 
  1.14  sand, gravel, building stone, crushed rock, limestone, and 
  1.15  granite.  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, Wright, Hennepin, Washington, Chisago, and Ramsey. 
  2.15     [EFFECTIVE DATE.] This section is effective upon approval 
  2.16  by the governing body of Wright county, and compliance with 
  2.17  Minnesota Statutes, section 645.021, subdivision 3.