Overview
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.
Forms
| NO. | Instructions | Title |
|---|---|---|
| SWT-608 | Franchise Tax On Waste Facilities & Commercial Haulers Of Solid Waste | |
Filing Deadlines
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.
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/30/2023 |
| 3/31/2023 | 5/01/2023 |
| 6/30/2023 | 7/31/2023 |
| 9/30/2023 | 10/30/2023 |
| 12/31/2023 | 1/30/2024 |
LAWS, REGULATIONS AND GUIDANCE
32 V. S. A. Chapter 151 § 5951-5954 Franchise on Waste Facilities