Aggregate Tax

An aggregate tax is collected on aggregate material that is transported within the county.  The tax is imposed when material is:

• Transported from the extraction site on public roads, streets or highways
• Imported from a Minnesota county not imposing the tax
• Imported from outside Minnesota
• Transported between two Minnesota counties that impose the tax. Contact Dakota County Property Taxation for a Schedule B form.

Quarterly operat​or reporting​

Operators and importers must report the tax due each quarter.

• First quarter due April 14
• Second quarter due July 14
• Third quarter due Oct. 14
• Fourth quarter due Jan. 14​

Submit a completed Aggregate Tax ​​Reporting Form to:​

Dakota County Administration Center
Attn: Aggregate
1590 Highway 55​
Hastings, MN 55033

Aggregate tax s​​ummaries

The following reports contain information on the material hauled and the tax paid.​

2024 Aggregate Tax Reports
2025 Aggrega​te Tax Reports
2026 Aggregate Tax Reports