Solid Waste Disposal Tax

Solid waste disposal tax is imposed on the disposal of municipal solid waste and construction and demolition debris in a landfill permitted under Article 9 of Chapter 130A and on the transfer of such waste and debris to a transfer station permitted under the same Article for disposal outside this State. Effective July 1, 2008, tax at the rate of $2.00 per ton of waste is imposed on waste and debris received from third parties and on waste and debris disposed of by the owners or operators of qualifying landfills or transfer stations.

The solid waste disposal tax is to be reported separately to the Department on the Solid Waste Disposal Tax Return, Form E-500K. For additional information on the solid waste disposal tax, refer to the Important Notice: Solid Waste Disposal Tax Changes (8-08), Important Notice: Solid Waste Disposal Tax and Alternative Daily Cover (6-09), Important Notice: Sludges Excluded From Municipal Solid Waste (9-12), Frequently Asked Questions, and to Sales and Use Tax Technical Bulletin 29-4.