Hazardous Waste Disposal Tax

Who must file

All generators and all disposers of hazardous waste doing business in Louisiana and generating or disposing of hazardous waste in Louisiana are required to file a return.

Rate of tax

Disposal tax is:

  1. $30 per dry-weight ton of hazardous waste both generated and disposed of at the same site in Louisiana.

  2. $40 per dry-weight ton of hazardous waste disposed of in Louisiana at a site other than the site where generated.

  3. $100 per dry-weight ton of extremely hazardous waste disposed of in Louisiana.

For hazardous wastes and extremely hazardous wastes generated outside of Louisiana and disposed of in Louisiana, the tax rate to be levied is the rate of tax or fee imposed on the disposal of such waste in the state where generated, but in no case shall the tax levied be less than the rate charged at the time of disposal for hazardous and extremely hazardous waste generated and disposed of in Louisiana. An affidavit showing the rate of the state where the waste was generated must accompany the tax report.

Date tax due

Return must be filed and taxes paid on or before the 20th day of the month following the taxable calendar quarter.