Minnesota Sales Tax on Aggregate Materials
- Sep 12, 2012 | Will Frei
How Tax Applies
- Delivery of aggregate materials and concrete block by a seller or third party deliverer is a taxable service.
- This excludes delivery of aggregate used in road construction.
But wait, there's more!
Minnesota law defines aggregate material as "nonmetalic natural mineral aggregate including, but not limited to, sand, silica sand, gravel, crushed rock, limestone, granite, and borrow, but only if the borrow is transported on a public road, street, or highway."
The updated guidelines include the following definition of gravel: ". . . crushed rock, sand or pebbles."