SMELTERS (METALS)

Brass, see BRASS

Copper smelters, see COPPER

Costs, deduction, net proceeds taxes (mining), Minn. Statutes 2024 298.016

Lead, see LEAD (MINERAL)

Sales and use taxes, exemptions, Minn. Statutes 2024 297A.68

Smelting, sales and use taxes, exemptions, Minn. Rules 8130.5500

Zinc smelters, see ZINC