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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Residential Hazardous Waste
Generally, an individual who generates hazardous waste incidental to owning and maintaining a place of residence is subject to the generator fee even though the actual removal is performed by a contractor. However, no fee is due unless five tons of waste are generated within a calendar year. 1/5/90.