Minnesota Sales Tax on Pollution Control Equipment Minnesota: Sales Tax Handbook


Are Pollution Control Equipment subject to sales tax?

While Minnesota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Minnesota. To learn more, see a full list of taxable and tax-exempt items in Minnesota.

General Pollution Control Equipment
In the state of Minnesota, exemptions apply to any sort of pollution control equipment which was purchased by a steel reprocessing firm if the purchase was necessary to meet state or federal emission standards; equipment for processing solid or hazardous waste at a resource recovery facility; and materials, supplies, and equipment for the construction, improvement, or expansion of a waste-to energy resource recovery facility if the facility uses biomass or mixed municipal solid waste as a primary fuel to generate steam or electricity.

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