§ 10103. Tax imposed; exemptions

(a) Any person initiating a shipment of hazardous waste in Vermont, who is required to file a manifest, or other similar report, pursuant to the Resource Conservation and Recovery Act of 1976 (42 U.S.C. § 6901 et seq.), as amended from time to time, or under 10 Vt. Stat. Ann. chapter 159 and the rules adopted under that chapter, shall pay a tax based on the quantity of hazardous waste required to be reported on such manifest or other report, as follows:

(1) Hazardous waste destined to be recycled for a beneficial purpose as defined by the Secretary, except as specified in subdivision (3) of this subsection, shall be taxed at the rate of 11 cents per gallon of liquid or 1.4 cents per pound of solid.

(2) Hazardous waste destined for any form of management other than recycling, except as specified in subdivision (3) of this subsection, shall be taxed at the rate of 23.6 cents per gallon of liquid or 3.0 cents per pound of solid.

(3) Hazardous waste destined for any form of management shall be taxed at the rate of 1.0 cent per pound, if all of the following apply:

(A) it is shipped from a storage or collection facility for which financial responsibility is required and maintained under 10 V.S.A. § 6605 or 6606 or the rules adopted under those sections;

(B) it is not generated by the owner or operator of the storage or collection facility;

(C) it has not been previously taxed in Vermont; and

(D) it has not been held onsite for more than 180 days.

(b) The following hazardous wastes are exempt from the tax imposed by subsections (a) and (e) of this section, provided that the exemption is noted on a manifest or other report in the manner prescribed by the Secretary:

(1) hazardous waste that is generated as a result of any action taken under 10 V.S.A. § 1283 for which disbursements from the Environmental Contingency Fund have been or will be made by the Secretary;

(2) [Repealed.]

(3) hazardous waste that is destined for treatment in an onsite waste water treatment unit to produce a material that is not hazardous before entering a public sewer system or waters of the State, but the tax does apply to any residue of treatment that is a hazardous waste;

(4) for any calendar quarter, hazardous waste generated by a person who generated an average of less than 220 pounds of hazardous waste per month per site or 2.2 pounds of acutely hazardous waste per month per site during that calendar quarter;

(5) hazardous waste generated by a facility onsite that is recycled onsite;

(6) hazardous waste that has been previously taxed in Vermont, provided:

(A) the person shipping the previously taxed waste has not held the waste for more than 180 days; and

(B) if the waste has been mixed, the resulting mixture does not change the applicable U.S. Department of Transportation shipping description from that which applied before the waste was mixed; and

(7) hazardous waste shipped in implementing a corrective action plan approved by the Secretary of Natural Resources under 10 V.S.A. § 6615a, the redevelopment of contaminated properties program, provided that the Secretary issues a certificate of completion, as provided under that section.

(c) The following persons are exempt from the tax imposed by subsections (a) and (e) of this section, provided they meet the conditions of the exemption:

(1) A person who pays a tax on hazardous waste pursuant to this section shall not be further taxed for such hazardous waste, provided that such hazardous waste is stored or reshipped by the same person without change in the applicable U.S. Department of Transportation shipping description. The person shall note the previously taxed hazardous waste on a manifest in the manner prescribed by the Secretary.

(2) Any person who initiates a manifest to import hazardous waste into Vermont from a foreign country shall not be required to pay a tax under subsection (a) of this section, provided that this exemption is noted on the manifest in the manner prescribed by the Secretary.

(d) The tax imposed by this chapter shall be deposited in the Environmental Contingency Fund established under 10 V.S.A. § 1283 and the Hazardous Waste Management Assistance Account of the Waste Management Assistance Fund established under 10 V.S.A. § 6618, as required by the Secretary of Natural Resources under that section.

(e) Any facility required to obtain certification under 10 V.S.A. § 6606 and the rules adopted under that section that recycles, treats, or disposes of hazardous waste shall pay a tax based on the quantity of hazardous waste recycled, treated, or disposed of at the facility in a calendar quarter. Each facility shall report the quantity of hazardous waste recycled, treated, or disposed of in a calendar quarter no later than 30 days after the end of the quarter. The following tax rates shall apply:

(1) hazardous waste that is recycled shall be taxed at the rate of 11 cents per gallon of liquid or 1.4 cents per pound of solid;

(2) hazardous waste that is treated shall be taxed at the rate of 15.7 cents per gallon of liquid or 2.0 cents per pound of solid; and

(3) hazardous waste that is land disposed or land treated shall be taxed at the rate of 23.6 cents per gallon of liquid or 3.0 cents per pound of solid. (Added 1985, No. 70, § 7; amended 1989, No. 282 (Adj. Sess.), § 6, eff. June 22, 1990; 1995, No. 47, § 19; 1997, No. 133 (Adj. Sess.), § 3; 2003, No. 164 (Adj. Sess.), § 3, eff. June 12, 2004.)