SF 3622

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation of aggregate material; clarifying 
  1.3             the definition of importer; authorizing Wright county 
  1.4             to impose a tax on the production of aggregate 
  1.5             materials exported outside the county; amending 
  1.6             Minnesota Statutes 1998, section 298.75, subdivision 1.
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 298.75, 
  1.9   subdivision 1, is amended to read: 
  1.10     Subdivision 1.  [DEFINITIONS.] (a) Except as may otherwise 
  1.11  be provided, the following words, when used in this section, 
  1.12  shall have the meanings herein ascribed to them.  
  1.13     (1) (b) "Aggregate material" shall mean nonmetallic natural 
  1.14  mineral aggregate including, but not limited to sand, silica 
  1.15  sand, gravel, building stone, crushed rock, limestone, and 
  1.16  granite.  Aggregate material shall not include dimension stone 
  1.17  and dimension granite.  Aggregate material must be measured or 
  1.18  weighed after it has been extracted from the pit, quarry, or 
  1.19  deposit.  
  1.20     (2) (c) "Person" shall mean any individual, firm, 
  1.21  partnership, corporation, organization, trustee, association, or 
  1.22  other entity. 
  1.23     (3) (d) "Operator" shall mean any person engaged in the 
  1.24  business of removing aggregate material from the surface or 
  1.25  subsurface of the soil, for the purpose of sale, either directly 
  1.26  or indirectly, through the use of the aggregate material in a 
  2.1   marketable product or service.  
  2.2      (4) (e) "Extraction site" shall mean a pit, quarry, or 
  2.3   deposit containing aggregate material and any contiguous 
  2.4   property to the pit, quarry, or deposit which is used by the 
  2.5   operator for stockpiling the aggregate material.  
  2.6      (5) (f) "Importer" shall mean any person who: 
  2.7      (1) buys aggregate material produced from another state or 
  2.8   from a county not listed in paragraph (6) or another state that 
  2.9   does not impose a tax on aggregate materials under this section 
  2.10  or under another law; and 
  2.11     (2) causes the aggregate material to be imported into a 
  2.12  county in this state which imposes a tax on aggregate material.  
  2.13     (6) (g) "County" shall mean the counties of Pope, Stearns, 
  2.14  Benton, Sherburne, Carver, Scott, Dakota, Le Sueur, Kittson, 
  2.15  Marshall, Pennington, Red Lake, Polk, Norman, Mahnomen, Clay, 
  2.16  Becker, Carlton, St. Louis, Rock, Murray, Wilkin, Big Stone, 
  2.17  Sibley, Hennepin, Washington, Chisago, and Ramsey.  
  2.18     Sec. 2.  [WRIGHT COUNTY; AGGREGATE MATERIALS TAX.] 
  2.19     Wright county may impose a tax on the production of 
  2.20  aggregate materials under the provisions of Minnesota Statutes, 
  2.21  section 298.75.  The county may elect to impose the tax only on 
  2.22  aggregate material that is produced in the county and 
  2.23  transported for use in another county in Minnesota. 
  2.24     Sec. 3.  [EFFECTIVE DATE; LOCAL APPROVAL.] 
  2.25     Section 1 is effective the date following final enactment.  
  2.26  Section 2 is effective on approval by the governing body of 
  2.27  Wright county and compliance with Minnesota Statutes, section 
  2.28  645.021, subdivision 3.