Hazardous Substances Taxes – Environmental Fee
The Board of Equalization administers four (4) hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.
The Environmental Fee is a tax on businesses/organizations in industry groups that use, generate, or store hazardous materials or that conduct activities related to those materials. Activities related to hazardous materials may include the use of products such as ink, plastics, paint, etc., which were manufactured using hazardous materials. The tax applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have 50 or more employees who are each employed more than 500 hours in California during the prior calendar year. The tax is graduated based on the number of employees. (commenced 7-1-89, H&SC section 25205.6.)
- Frequently Asked Questions
The fees are adjusted annually and approved by the BOE to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the BOE website on the above link.
- Hazardous Substances Tax Law
- Hazardous Waste Fee Health and Safety Code
- DTSC Environmental Fee Regulation, R-2006-03 (Final Text)
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees. MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088