State/Provincial Mining Taxes for U.S. and Canada

The most significant state taxes applicable to the U.S. mining industrycan be loosely categorized as follows:

corporate income taxes
property taxes
sales and use taxes
special taxes on mine production or income

Mining Cost Service contains explanations and current rates for all of these taxes in the 31 states with significant mining industries as well as for taxes in all the Canadian Provinces. The following table provides a quick reference to the taxes that apply to mining in each of these states.

State	Income Tax	Property Tax	Sales and Use Tax	Mining and Other Taxes
Alabama	yes	yes	yes	Coal severance tax Local coal severance tax Iron ore severance tax Minerals severance tax
Alaska	yes	no* *In some organized boroughs and cities	no*	Mining license tax Production royalty on Alaska state lands
Arizona	yes	yes	yes	Severance tax on metalliferous minerals
Arkansas	yes	yes	yes	Severance tax on all natural resouces Additional tax on coal Additional tax on stone and crushed rock
California	yes	yes	yes	Hazardous waste disposal fee EPA ID annual verification fee Environmental fee Facility fee Generator fee Onsite treatment facility fee Manifest fee
State	Income Tax	Property Tax	Sales and Use Tax	Mining and Other Taxes
Colorado	yes	yes	yes	Severance tax on metallic minerals, oil shale, and coal
Georgia	yes	yes	yes	Corporation net worth tax
Idaho	yes	yes	yes	Mine license tax
Illinois	yes	yes	yes	Personal property replacement tax
Indiana	yes	yes	yes	none
Kentucky	yes	yes	yes	Coal severance tax, Natural resource severance and processing tax
Maine	yes	yes	yes	Mining excise tax on metallic minerals
Michigan	yes	yes	yes	Low grade iron ore tax (in lieu of property tax)
Minnesota	yes	yes	yes	Ad Valorem tax on unmined natural iron ore Ad Valorem tax on unmined taconite Taconite production tax Ad Valorem tax on severed mineral interests Ad Valorem tax on auxiliary mining lands for taconite operations Net proceeds tax on minerals other than taconite or iron ore Aggregate material tax
State	Income Tax	Property Tax	Sales and Use Tax	Mining and Other Taxes
Missouri	yes	yes	yes	Mine inspection fees Metallic minerals waste management fee Industrial mineral mine land reclamation fee Coal mine land reclamation fee
Montana	yes	yes	no	Metal mines license tax Micaceous mineral mines license tax Resource indemnity and ground water assessment tax (RIGWAT) Cement and gypsum producers license tax Coal severance tax Coal gross proceeds tax Net proceeds tax on mines and mining claims not incl. coal and metal mines Metal gross proceeds tax
Nevada	no	yes	yes	Business license tax Proceeds of minerals tax
New Mexico	yes	yes	yes	Severance tax on all natural resources Resource extraction taxes Ad valorem tax on copper Processor's tax on natural resources
State	Income Tax	Property Tax	Sales and Use Tax	Mining and Other Taxes
North Carolina	yes	yes	yes	Highway use tax
North Dakota	yes	yes	yes	Coal severance tax Coal conversion facility privilege tax
Oregon	yes	yes	no	none
Pennsylvania	yes	yes	yes	Capital stock and franchise tax
South Carolina	yes	yes	yes	none
South Dakota	no	yes	yes	Energy minerals severance tax Minerals severance tax Conservation tax (for energy minerals)
Tennessee	yes	yes	yes	Coal severance tax Local minerals severance tax
Utah	yes	yes	yes	Corporate franchise tax Minerals severance tax
State	Income Tax	Property Tax	Sales and Use Tax	Mining and Other Taxes
Virginia	yes	yes	yes	Reclamation tax on coal
Washington	no	yes	yes	Business and occupation tax
West Virginia	yes	yes	yes	Severance tax on all natural resources Recapture tax Business franchise tax
Wisconsin	yes	yes	yes	Occupation tax on iron ore concentrates Occupation tax on coal Net proceeds occupation tax on mining of metallic minerals
Wyoming	no	yes	yes	Excise and severance tax on coal, oil shale, crude oil and gas, trona, uranium and other minerals

The most significant provincial taxes applicable to the Canadian mining industry are:

corporate income taxes
capital taxes
property taxes
sales taxes (In some provinces these are harmonized with the federal GST)
special mining taxes

Province	Income Tax	Capital Tax	Property Tax	Sales Tax	Special Mining Taxes
Alberta	yes	no	yes	no	Minerals royalty
British Columbia	yes	yes	yes	yes	Mineral tax
Manitoba	yes	yes	yes	yes	Mining tax
New Brunswick	yes	yes	yes	yes	Metallic minerals tax
Newfoundland/ Labrador	yes	no	yes	no	Mining tax
Northwest Territories	yes	no	yes	no	Mining tax
Nova Scotia	yes	yes	yes	yes	Mining tax
Nunavit	yes	no	yes	no	Mining tax
Ontario	yes	yes	yes	yes	Mining tax
Prince Edward Island	yes	no	yes	yes
Quebec	yes	yes	yes	yes	Mining tax
Saskatchewan	yes	yes	yes	yes	Mining tax Uranium royalty Potash production tax Coal Crown royalty Freehold production tax
Yukon Territory	yes	no	yes	no	Gold royalty Mining royalty

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