Hide this alert
InfoMine Home

Industry Standard for Mining Cost Estimating

Mining Cost Service

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

The most significant state taxes applicable to the U.S. mining industry can 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

Mining Cost Service

Price: 1 year subscription, single user, PDF only - US$2,800
1 year subscription, single user, paper copy plus PDF - US$3,200

When you subscribe to Mining Cost Service, you will receive all of the current PDF files and, if ordered, two full volumes of the current paper copy of current, reliable cost data, plus you will receive a full year's updating service in the format you have chosen.
For multiple user licensing, please contact us.