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Nonferrous Metallic Minerals Extraction Severance Tax Act (MST)
P.A. 410 of 2012, as amended
The Nonferrous Metallic Minerals Extraction Severance Tax Act (MST), PA 410 of 2012, as amended, levies a specific tax on certain nonferrous metallic minerals for mineral producing property in this state. Properties must meet eligibility requirements including real or personal property in this state that is part of a producing mine, or utilized directly in association with a producing mine on a parcel on which the shaft, incline, or adit is located, or a parcel contiguous or appurtenant to a parcel on which the shaft, incline, or adit is located. A producing mine is a mine that is producing 1 or more minerals, but does not include mines that are operated primarily for tourism purposes, or a mine in which the minerals produced are used for artistic purposes and are incidental to the business operation of the owner. The mineral producing property exemption remains in effect as long as the mine continues to meet the statutory definition of mineral producing. The tax levied on the eligible mine owner is the Minerals Severance Tax and includes exemption from property taxes levied in this state, taxes levied under part 2 of the Income Tax Act, PA 281 of 1967, Sales tax as levied under PA 167 of 1933, and Use tax as levied under PA 94 of 1937.