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JME of Monticello, Inc., v. Commissioner of Revenue. Waste management tax
In this appeal from the Minnesota Tax Court, the Minnesota Supreme Court held: Under Minn. Stat. 297H.04, the term "waste management service fee" means the fee that a waste management service provider charges a commercial generator for waste management services. To calculate the waste management tax, the waste management service provider must determine volume using the same method it uses to calculate the fee that it charges a commercial generator for waste management services.
No. A13-1968 (Minn. June 25, 2014).
Please see the original opinion for the court's exact language.
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Richard P. Clem is an attorney and continuing legal education (CLE) provider in Minnesota. He has been in private practice in the Twin Cities for 25 years. He has a J.D., cum laude, from Hamline University School of Law in St. Paul and a B.A. in History from the University of Minnesota. His reported cases include: Asociacion Nacional de Pescadores a Pequena Escala o Artesanales de Colombia v. Dow Quimica de Colombia, 988 F.2d 559, rehearing denied, 5 F.3d 530 (5th Cir. 1993), cert. denied, 510 U.S. 1041 (1994); LaMott v. Apple Valley Health Care Center, 465 N.W.2d 585 (Minn. Ct. App. 1991); Abo el Ela v. State, 468 N.W.2d 580 (Minn. Ct. App. 1991).
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Richard P. Clem, Attorney
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