Any person initiating a shipment of hazardous waste in Vermont, who is required to file a manifest, or other similar report, shall be subject to pay hazardous waste tax. Vermont Statutes, Title 32: Taxation and Finance, Chapter 237 § 10103. Tax imposed; exemptions. Vermont also has State specific tax codes used to identify reduced tax rates, as well as exempt waste.
Large quantity generators (LQGs) generate the most waste and are subject to most stringent requirements. LQGs must also comply with specific requirements for waste testing and recordkeeping, more stringent storage time limits, more stringent employee training and contingency planning requirements.
Small quantity generators (SQGs) are subject to more stringent requirements than very small quantity generators (VSQGs), but less stringent than large quantity generators (LQGs). SQGs must also comply with requirements for recordkeeping, waste inventory and inspections, personnel training, emergency preparedness and prevention, facility closure, and more stringent on-site waste storage requirements. SQG requirements are specified under VHWMR § 7-307.
Very small quantity generators (VSQGs, formerly known as conditionally exempt generators (CEGs)): The VSQG category is designated for hazardous waste generators who produce the least amount of hazardous waste. VSQGs must comply with basic requirements for making waste determinations, notification, hazardous waste management and storage, and ensuring that their hazardous wastes are disposed of appropriately (many disposal methods are available to VSQGs).
Webinar: Overview of Recent Changes to the VHWMR - August 2022 (NEW)
The Vermont Hazardous Waste Program held a webinar on August 11, titled, “An Overview of Recent Changes to the Vermont Hazardous Waste Management Regulations (VHWMR).” The recording aims to serve as a continued learning opportunity for hazardous waste generators in Vermont.