MN SF12

Allows the commissioner of revenue and Pollution Control Agency to exclude facility data related to COVID-19 operational changes when determining if facilities meet thresholds for recyclable material and source-separated compostable material tax exemptions, covering the period from Emergency Executive Order 20-01 until 60 days after the order is terminated or rescinded.

Protects tax exemptions for recyclable materials delivered to disposal or resource recovery facilities for COVID-19-related reasons if authorized by the Pollution Control Agency commissioner, preventing loss of exemption status under Minnesota Statutes section 297H.06.

Relief for materials delivered to disposal or resource recovery facilities ends when the Pollution Control Agency identifies persons willing to accept the recyclable materials or 60 days after the emergency executive order is terminated, whichever occurs first.

Subdivision 1 is effective the day following final enactment; Subdivision 2 is effective for recyclable materials delivered to a disposal or resource recovery facility after April 1, 2020.