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

Online: Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. If you have any questions, contact us at (802) 828-2551 or tax.business@vermont.gov.

Paper Returns: If you cannot file and pay through myVTax, you may still use the paper forms.

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