Dakota County collects a tax on aggregate material that is produced within the county in accordance with Minnesota Statute 298.75. Aggregate material includes, but is not limited to, sand, silica sand, gravel, crushed rock, limestone, granite and granular borrow.
The tax is distributed to cities and townships where the mine or quarry is located, the county road and bridge fund, and a special reserve for the restoration of abandoned pits or other conservation or environmental needs. 
View Dakota County Policy 8001 – Aggregate Tax.
Operators and importers must report the tax due each quarter.
Aggregate Fillable Reporting Form
Send reporting forms to:
Dakota County Administration Center
Attn: Aggregate
1590 Highway 55
Hastings, MN 55033
Phone: 651-438-4576
Email: taxation@co.dakota.mn.us
Aggregate tax summaries
2021 - First Quarter
2021 - Second Quarter
2021 - Third Quarter
2021 - Fourth Quarter
2021 Yearly Aggregate Summary
2022 - First Quarter
2022 - Second Quarter
2022 - Third Quarter
2022 - Fourth Quarter
2022 Yearly Aggregate Summary
2023 - First Quarter
2023 - Second Quarter