The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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.)
