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Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.

NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Title 32 : Taxation and Finance

Chapter 151 : Income Taxes

Subchapter 013 : Franchise Tax on Waste Facilities

(Cite as: 32 V.S.A. § 5953)
  • § 5953. Exemptions

    The following shall not be subject to the tax imposed by section 5952 of this title:

    (1) wastes delivered to a recycling or composting facility and accepted by the facility for recycling or composting, but not wastes generated by that facility;

    (2) septage or sludge delivered to a facility other than a landfill or incinerator;

    (3) hazardous wastes subject to the tax imposed under 32 V.S.A. chapter 237;

    (4) solid waste delivered to a facility certified pursuant to 10 V.S.A. § 6605c;

    (5) roadside wastes delivered to a landfill when the landfill operator certifies that he or she has accepted those wastes without fee on a duly designated green-up day or the business day immediately following;

    (6) waste delivered to a transfer station for transfer to a disposal facility located inside the State and waste delivered to a facility for storage as defined in 10 V.S.A. § 6602(7); and

    (7) solid waste resulting from mining, extraction, or mineral processing operations delivered to a facility certified solely for the treatment, storage, recycling, or disposal of such waste. (Added 1987, No. 78, § 17; amended 1987, No. 139 (Adj. Sess.), eff. April 8, 1988; 1987, No. 278 (Adj. Sess.), §§ 9, 10, eff. June 21, 1988; 1995, No. 186 (Adj. Sess.), § 22; 2005, No. 65, § 4.)