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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  

                         Laws of Minnesota 1984 

                        CHAPTER 652-H.F.No. 1761 
           An act relating to taxation; releasing certain 
          counties from the requirement to impose an aggregate 
          removal tax; adding other counties; providing an 
          exception to the tax for Benton and Stearns counties; 
          amending Minnesota Statutes 1983 Supplement, section 
          298.75, subdivision 1. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1983 Supplement, section 
298.75, subdivision 1, is amended to read: 
    Subdivision 1.  [DEFINITIONS.] Except as may otherwise be 
provided, the following words, when used in this section, shall 
have the meanings herein ascribed to them.  
    (1) "Aggregate material" shall mean nonmetallic natural 
mineral aggregate including, but not limited to sand, silica 
sand, gravel, building stone, crushed rock, limestone, and 
granite.  Aggregate material shall not include dimension stone 
and dimension granite.  
    (2) "Person" shall mean any individual, firm, partnership, 
corporation, organization, trustee, association, or other entity.
    (3) "Operator" shall mean 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 
marketable product or service.  
    (4) "Extraction site" shall mean a pit, quarry, or deposit 
containing aggregate material and any contiguous property to the 
pit, quarry, or deposit which is used by the operator for 
stockpiling the aggregate material.  
    (5) "Importer" shall mean any person who buys aggregate 
material produced from a county not listed in paragraph (6) or 
another state and causes the aggregate material to be imported 
into a county in this state which imposes a tax on aggregate 
material.  
    (6) "County" shall mean the counties of Stearns, Benton, 
Sherburne, Wright, Carver, Scott, Dakota, LeSeuer, Kittson, 
Marshall, Pennington, Red Lake, Polk, Norman, Mahnomen, Clay, 
Becker, Wilkin, Traverse, Big Stone, Stevens, Pope, Anoka, 
Sibley, Hennepin, Washington, and Ramsey.  
    Sec. 2.  [BENTON AND STEARNS COUNTIES; AGGREGATE TAX 
EXCEPTION.] 
    Notwithstanding the provisions of Minnesota Statutes, 
section 298.75, subdivision 2, the tax on aggregate materials 
imposed in Benton and Stearns counties shall not be imposed on 
aggregate sold to the state of Minnesota or its political 
subdivisions or on aggregate purchased by contractors for use in 
projects for the state of Minnesota or its political 
subdivisions.  
    Sec. 3.  [EFFECTIVE DATE.] 
    Section 1 is effective for aggregate material removed after 
the day of final enactment.  Section 2 is effective for Benton 
County upon approval of the Benton County board and compliance 
with Minnesota Statutes, section 645.021, subdivision 3. Section 
2 is effective for Stearns County upon approval of the Stearns 
County board and compliance with Minnesota Statutes, section 
645.021, subdivision 3. 
    Approved May 2, 1984