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Minnesota Sales Tax on Aggregate Materials


The Minnesota Department of Revenue updated its guidelines on how sales and use tax applies to aggregate materials and concrete block. 

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.

Definitions

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."


Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.