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Minnesota Agencies

Information on Minnesota State Agencies, Boards, Task Forces, and Commissions

Compiled by the Minnesota Legislative Reference Library


SCORE Sales Tax Task Force

Active dates:1996-1997
Function:

The task force was created to study implementation of the sales and use taxes on solid waste management services and the solid waste generator assessment. The task force was charged with making recommendations to the sales task advisory council and the chairs of the house and senate environment and natural resources committees. The recommendations were delivered in three reports.

The task force was also created provide a forum to help make decisions about how to address the issues surrounding the SCORE sales tax on solid waste management services and the solid waste generator assessment and assist the Department of Revenue (DOR) in the ongoing evaluation of the SCORE taxes paid by political subdivisions of the state.

History:

The SCORE sales tax was developed from "SCORE" legislation that was passed by the legislature in 1989. This legislation was developed to support recycling and waste reduction. The funding for these initiatives were produced by general sales and use tax beginning January 1, 1990. There was some confusion and so the definition of what was subject to tax was changed to Mixed Municipal Solid Waste (MMSW) in 1995.

In the 1996 session, the Minnesota Legislature established the SCORE sales tax task force to examine the issues surrounding the SCORE sales tax on solid waste management services and the solid waste generator assessment.

Membership:

The task force consisted of 14 voting members with expertise in the areas of taxation or waste management, as provided in this subdivision: (1) four legislators, or their designees, including two members of the senate, one from the minority party and one from the majority party, appointed by the subcommittee on committees of the committee on rules and administration and two members of the house of representatives, one from the minority party and one from the majority party, appointed by the speaker; (2) two representatives from the department of revenue, appointed by the commissioner of revenue; (3) one representative from the office of environmental assistance, appointed by the director of the office; (4) one representative from the pollution control agency, appointed by the commissioner of the agency; (5) three persons representing political subdivisions, at least one of which must represent county government, appointed by the director of the office of environmental assistance; and (6) three persons representing the private waste collection industry, appointed by the director of the office of environmental assistance, at least one of which is knowledgeable on how taxing and pricing of waste collection services interact.

Note: The Legislative Reference Library may have additional reports on or by this group available through our catalog.
Record last updated: 12/02/2022
 

Additional print information on this group may be available in the Library's collection of agency notebooks. Please contact a librarian for assistance. The Minnesota Agencies database is a work in progress.

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