Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297H.115. Use tax

Subdivision 1. Imposition; liability of generators and self-haulers. (a) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a residential generator at the rate imposed undersection 297H.02, unless the tax imposed undersection 297H.02was paid. The residential generator is liable.

(b) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a commercial generator at the rate imposed undersection 297H.03, unless the tax imposed undersection 297H.03was paid. The commercial generator is liable.

(c) A use tax is imposed on the volume of nonmixed municipal solid waste that is managed at the rate imposed undersection 297H.04, unless the tax imposed undersection 297H.04was paid. The generator is liable.

(d) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a self-hauler at the rate imposed undersection 297H.05, paragraph (a), unless the tax imposed undersection 297H.05, paragraph (a), was paid. The self-hauler is liable.

(e) A use tax is imposed on the volume of nonmixed municipal solid waste managed at the rate imposed undersection 297H.05, paragraph (b), unless the tax imposed undersection 297H.05, paragraph (b), was paid. The self-hauler is liable.

Subd. 3. Commissioner assessment. (a) The commissioner of revenue may not assess the generator or self-hauler a use tax on a transaction for which the waste management service provider has paid the solid waste management tax, except as provided in paragraph (b).

(b) If the waste management service provider who is an accrual basis taxpayer remits a payment and thereafter offsets the amount as a bad debt undersection 297H.09, the commissioner of revenue may assess the generator or self-hauler a use tax for the offset amount.