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Solid Waste Tax

The Solid Waste Tax is paid by municipalities and facilities certified by the Agency of Natural Resources (ANR) for waste delivered for disposal or incineration, and by haulers permitted by ANR to haul waste to out-of-state facilities. The tax is computed monthly, based on the number of tons of waste delivered for disposal or incineration by municipalities or certified facilities, or waste hauled by permitted haulers to out-of-state facilities.

How to File and Pay

The Commissioner of Taxes has required that all businesses filing Form SWT-608 must file their returns and pay any tax due electronically beginning April 1, 2025. The method for filing and paying any tax due is handled through myVTax, the Department's free, secure, online filing site. For questions, please contact the Vermont Department of Taxes at (802) 828-2551 or tax.business@vermont.gov.  

The Director of Taxpayer Services will consider a written request for a waiver from the e-file requirement based on extraordinary circumstances.

Solid Waste Tax Forms and Guidance

Tax Forms and Instructions

Form Number Instructions Title Revised
SWT-608 Included on form Franchise Tax on Waste Facilities & Commercial Haulers of Solid Waste 2017

Fact Sheets and Guidance

Title Revised Number
myVTax Guide: How to File a Solid Waste Tax Return 2025 GB-1345
Vermont Department of Taxes ACH Credit Payment Guide 2023 GB-1104

Filing Due Dates

Solid Waste Tax is filed and paid quarterly. The return and tax are due the 30th day of the month following the end of each calendar quarter: i.e., April 30, July 30, October 30, and January 30. Returns must be filed even if no tax is due.

Tax Period Ending Due Date
12/31/2024 1/30/2025
3/31/2025 4/30/2025
6/30/2025 7/30/2025
9/30/2025 10/30/2025
12/31/2025 1/30/2026

Laws, Rules, and Regulations

Title Section
Franchise Tax on Waste Facilities 32 V.S.A. § 5951
2017 Highlights of Tax Legislation 32 V.S.A. § 3102