Tax Guide for Integrated Waste Management Fee (Solid Waste & Wood Waste)
Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). The fees you collect and pay to the state help fund state and local services and programs that are important to you and your community.
This guide will help you better understand the California Integrated Waste Management Fee (Solid Waste and Wood Waste) and the obligations of disposal facility operators in California.
Integrated Waste Management Fee
The Integrated Waste Management Fee is imposed on operators of solid waste disposal facilities (landfills) who are required to have a solid waste facility permit issued by the California Department of Resources Recycling and Recovery (CalRecycle). For purposes of this tax guide, we will refer to solid waste disposal facilities as only “disposal facilities.”
The CDTFA helps administer the California Integrated Waste Management Fee program, and collects the fee in cooperation with CalRecycle pursuant to sections 40195.1 and 48000 of the Public Resources Code (PRC).
How the Revenue is Used
CalRecyle uses the funds from the Integrated Waste Management Fee to promote waste management programs including solid waste reduction, recycling and reusing waste, composting, environmentally safe transformation, and safe land disposal practices.
About This Guide
Each section of this guide contains important information relevant to the Integrated Waste Management Fee.
The Getting Started section includes a summary of the general application of the fee, and lists resources related to registration, applicable fee rates, return filing, and payments.
The Industry Topics section contains specific topics important to the integrated waste management fee, including information about exemptions and refunds.
The Resources section provides links to useful information, including special notices, publications, and applicable statutes/regulations.
If You Need Help
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