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FAQ Categories / Tax: Environmental Taxes

The rates are as follows:

  • $1/ton for:
    • Waste received for disposal in a municipal solid waste landfill
    • Regulated solid waste that may be approved by ADEM as alternate cover material in landfills
    • Regulated solid waste received from out of state for disposal at permitted public solid waste facilities
  • $1/ton or $0.25/cubic yard for:
    • Waste received for disposal in public industrial landfills, construction and demolition landfills, non-municipal solid waste incinerators, or composting facilities, which was not generated by the permittee
    • Regulated solid waste that may be approved by ADEM as alternate cover materials in landfills
    • Regulated solid waste received from out of state for disposal at permitted public solid waste facilities
  • $0.25/cubic yard for:
    • Waste generated for disposal in a private solid waste management facility

The report and payment are due each quarter no later than the 20th day of January (for Oct., Nov., and Dec. activity), April (for Jan., Feb., and March activity), July (for April, May, and June activity), and October (for July, Aug., and Sep. activity).

Yes, private solid waste disposal facilities are required to file the quarterly report each quarter, even if the $1,000 fee payment limitation has been met.

All solid waste disposal facilities which have been issued a permit by the Alabama Department of Environmental Management (ADEM) are required to file and pay solid waste disposal fees to the Alabama Department of Revenue (ADOR).

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 Department of Revenue by filing a monthly report that is due by the 30th of the month for the previous month’s activity.  The fees for an Alabama facility are as follows:

  • $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 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.

The Trust Fund Management Board will determine the fee on an annual basis and the fee shall not be greater than $0.02 per gallon nor less than $0.003 per gallon. As of October 1, 2004, the fee was set at $0.01 per gallon. Effective January 1, 2010, the fee increased to $0.0125 per gallon. Effective April 1, 2012, the fee decreased to $0.01 per gallon. Section 22-35-3 (19) provides that the charge not be assessed on motor fuel withdrawn from bulk when the ultimate destination is outside Alabama. Section 22-35-5 (b) provides that the charge not be imposed on the withdrawal from bulk of fuel oil to be used in the generation of electricity.

The charge is collected and remitted by operators of bulk facilities from which a first withdrawal of motor fuels from bulk is made. When fuel is withdrawn from bulk outside this state, the owner of the fuel when it is delivered into Alabama is responsible for collecting and remitting the charge.

The monthly return and payment are due by the 20th of each month.

This Act established a trust fund to pay for the investigative and cleanup costs resulting from leaks or spills from motor fuel underground and aboveground storage tanks. The Department of Revenue collects the charge. The Alabama Department of Environmental Management (ADEM) handles all claims associated with the fund.

No, per ADEM.

Note: Ambulances are not considered ambulatory equipment for scrap tire environment fee purposes.

No, schools are not exempt.

No, the fee is not due on tires that are exported to another state.

No, you are not selling the tires to the consumer. You are only providing a service for the tire dealer or the trucking company. The fee would be due from the tire dealer/trucking company when the tires are sold.


Yes, the dealership in this case would be the consumer and would be responsible for payment of the scrap tire fee.

You should remit the fee to your tire supplier. You are the consumer of the tire because you are placing the tire on the trailer.  (You are selling the trailer, not the tire.)

The car dealer (as the consumer) would remit the fee to the contracted tire dealer. The tire dealer should invoice the car dealer showing the scrap tire fee charged and then the car dealer can recoup the price of the tire plus the fee from the consumer.

Yes, the fee would be due on the replacement tires, unless the tire is replaced due to a manufacturer’s defect. If there is a charge for the tire, the fee applies.

Yes, the auction is considered the consumer and the fee would apply.

The lease company is considered the consumer and the fee would apply.

Yes, the dealership would collect the fee from the consumer and then remit the fee to the State of Alabama.

No, if you list it in the sales tax area, then you have to remit sales tax on the fee.

No, as long as the tire being recapped belongs to the consumer and the consumer does not receive a replacement tire.

The fee is $1 per tire, so if a person buys 4 tires, then the total fee due is $4.

This fee will be used to clean up the illegal dump sites for tires. This fee is earmarked for the disposal and recycling of scrap tires. ADEM’s Solid Waste Management Branch is responsible for distribution of the fees collected.

No, there is no provision for the fee to increase.