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297H.04 NONMIXED MUNICIPAL SOLID WASTE.
    Subdivision 1. Imposition. A tax is imposed upon the volume of nonmixed municipal
solid waste that is managed.
    Subd. 2. Rate. (a) Commercial generators that generate nonmixed municipal solid waste
shall pay a solid waste management tax of 60 cents per noncompacted cubic yard of periodic
waste collection capacity purchased by the generator, based on the size of the container for
the nonmixed municipal solid waste, the actual volume, or the weight-to-volume conversion
schedule in paragraph (c). However, the tax must be calculated by the waste management service
provider using the same method for calculating the waste management service fee so that both are
calculated according to container capacity, actual volume, or weight.
(b) Notwithstanding section 297H.02, a residential generator that generates nonmixed
municipal solid waste shall pay a solid waste management tax in the same manner as provided in
paragraph (a).
(c) The weight-to-volume conversion schedule for:
(1) construction debris as defined in section 115A.03, subdivision 7, is one ton equals 3.33
cubic yards, or $2 per ton;
(2) industrial waste as defined in section 115A.03, subdivision 13a, is equal to 60 cents
per cubic yard. The commissioner of revenue after consultation with the commissioner of the
Pollution Control Agency, shall determine, and may publish by notice, a conversion schedule
for various industrial wastes; and
(3) infectious waste as defined in section 116.76, subdivision 12, and pathological waste
as defined in section 116.76, subdivision 14, is 150 pounds equals one cubic yard, or 60 cents
per 150 pounds.
    Subd. 3. Incineration with mixed waste; rate. Nonmixed municipal solid waste that is
separately collected and processed, but must be incinerated with mixed municipal solid waste in
accordance with an industrial solid waste management plan approved by the Pollution Control
Agency, shall be taxed at the rate for nonmixed municipal solid waste.
    Subd. 4. Disposal with mixed waste; rate. Nonmixed municipal solid waste that is
separately collected or processed, but is disposed of within the permitted boundaries of a land
disposal facility that is also actively accepting and disposing of mixed municipal solid waste,
shall be taxed at the rate for mixed municipal solid waste, unless the facility owner and operator
can demonstrate a physical separation between the mixed municipal solid waste disposal area
and nonmixed municipal solid waste disposal area, such that any air or liquid emissions being
collected from the disposal areas are collected separately.
History: 1997 c 231 art 13 s 9; 1998 c 389 art 16 s 15; 1Sp2001 c 5 art 13 s 8