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Hazardous Waste Disposal Fee

State fees on hazardous waste disposed of in Alabama are based on the toxicity of the waste received for disposal. The fee is paid to the Alabama Department of Revenue by filing a monthly report that is due by the thirtieth of the month for the previous month’s activity through My Alabama Taxes.

Go to MAT

For information on the tax law, read Hazardous Waste or Substances Disposal: Title 22, Subtitle 1, Chapter 30B and the Alabama Taxpayer’s Bill of Rights and Uniform Procedures: Title 40, Chapter 2A.

Fees for an Alabama Facility

  • $5.50 per ton on hazardous waste identified or listed under Section 3001 of the Resource Conservation and Recovery Act of 1976 as amended (RCRA), and on PCB wastes.
  • $5.50 per ton on all other waste not referenced above.
  • An additional $1.00 per ton is imposed on all waste received for disposal.

Additional fees are also collected by the county in which the hazardous waste commercial site is located.

Hazardous Waste Products Schedule of Fees

Additional fee$1.00/ton22-30B-20

Tax Type Tax Rate Code of Alabama Section
Hazardous waste listed under Section 3001 of the RCRA of 1976 as amended and “PCB” waste $5.50/ton 22-30B-2
All other waste $5.50/ton 22-30B-2

Note: Sumter County also levies $2.00 per drum or $5.00 per ton on waste disposed of at the Emelle disposal facility. Contact the Alabama Department of Environmental Management (ADEM) concerning any additional fees which they might collect regarding the disposition of hazardous waste.