Recycling or salvage materials

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Solid Waste Collection/disposal, Hazardous Waste, And Recycling Businesses Determining Whether Solid Waste Collection Or Recycling/salvage Is Occurring Print Determining whether solid waste collection or recycling/salvage is occurring If the materials are taken to a landfill, transfer station, or other facility for disposal, the materials are considered “solid waste” regardless of whether the materials could be recycled. Market conditions and other factors may cause businesses collecting materials to determine that disposing the materials is more economically viable than recycling or salvaging them. Any materials taken for disposal are subject to the solid waste collection tax. The tax is charged to and collected from the ultimate customer (the resident or business whose materials are picked up and hauled away by the company that collects the materials). What is “solid waste?” Solid waste is refuse, garbage, trash, rubbish, human waste or other discarded material that is collected and hauled to a landfill, transfer station or other disposal facility. Solid waste does not include toxic or hazardous waste, or items that are collected mainly for recyclin