Mineral Tax for Quarries
If you operate a quarry, you file and pay mineral tax annually using the Quarry Tax Return. You’re operating a quarry if substantially all of the resources you remove from the mine are:
- Volcanic Ash
- Dimension Stone
- Diatomaceous Earth
You may be able to reduce your tax if you're eligible for an exemption.
The tax rate is $0.15 per metric tonne of your proportionate share of quarry materials removed.