State Environmental Taxes focuses on the state environmental tax issues faced by a variety of potential taxpayers: waste and hazardous substance generators and disposers, owners and operators of storage and treatment facilities, waste and hazardous substance transporters, and manufacturers and retailers of products deemed a hazard to the environment. Written by Charles J. Moll, III, Esq., Winston & Strawn LLP, Edwin P. Antolin, Esq., Silverstein & Pomerantz, LLP, and C. James Judson, Esq., Davis Wright Tremaine LLP, this Portfolio provides an analysis of the constitutional limitations on states in imposing environmental taxes and fees, the federal tax treatment of environmental remediation expenditures, and the property tax consequences of environmental contamination, including market loss, unmarketability of contaminated property, and valuation issues.
The authors pay special attention to California's complicated and changing regulation of hazardous substances, and they provide a state-by-state analysis of important environmental tax areas, including:
Finally, this Portfolio discusses the imposition of “litter” taxes on manufacturers and retailers and of taxes on the sale of new tires.
State Environmental Taxes allows you to benefit from:
This Portfolio is part of the Premier State Tax Library, a comprehensive series, which covers major state tax transactions and issues with expert, in-depth analysis, and offers commentary on a wide range of multi-state and state-specific taxation topics, including Sales and Use, Corporate Income, Individual Income, Property, Gross Receipts, Limitations on States' Authorities to Tax, Credits and Incentives, Electronic Commerce, Mergers and Acquisitions, Procedure and Administration, Special Industries, and more.
Detailed Analysis
1690.01. INTRODUCTION
1690.02. CONSTITUTIONAL LIMITATIONS ON STATE ENVIRONMENTAL TAXES
Introductory Material
A. Chemical Waste Management and Fort Gratiot
B. Previous Commerce Clause Holdings
C. Options for the States
1690.03. FEDERAL TAX TREATMENT
A. Qualified Environmental Remediation Expenditures
B. Other Environmental Clean–Up Expenditures
1690.04. PROPERTY TAX CONSEQUENCES
A. Causes of Market Value Loss
B. Unmarketability of Contaminated Property
C. Valuation Techniques
D. Conclusion
1690.05. HAZARDOUS WASTE FEES AND TAXES
A. Introduction
B. State–by–State Analysis
1. Alabama
2. Arizona
3. California
a. Overview: Agencies Regulating Hazardous Substances
b. Defining “Hazardous Waste”
(1) Hazardous Waste
(2) Extremely Hazardous Waste
(3) Acutely Hazardous Waste
(4) Waste
c. Hazardous Waste Facility Fee
(1) Procedure for Payment
(2) Subject Facilities
(a) Permit Not Required
(b) Facilities With Variances
(c) Remedial Activities
(d) Facilities in Closure
(e) Section 25205.3 Exemptions
(f) Conditional Exemptions
(g) Standardized Permits
(h) Cleaning Underground Storage Tanks
(i) Removing Air Pollutants
(3) Classification of Facilities
(a) Type of Facility
(b) Size of Facility
(4) Rate Schedules
(a) Based on Type and Size
(b) Facilities With Post–Closure Permits
(c) Facilities With Standardized Permits
(d) Government Agency Operators
d. Hazardous Waste Disposal Fee
(2) Liability and Exemptions
(a) Government Agency
(b) Residential Use
(c) Certain Treatment Facilities
(d) Non Hazardous Mining Waste
(e) Certain Activities by Public Agencies
(3) Calculating the Fee
(a) Weight
(b) Form of Hazardous Waste
(c) Rates
e. Hazardous Waste Generator Fee
(2) Liability
(a) “Generator” Defined
(b) “Hazardous Waste” Defined
(3) Rate Schedule
(4) Exemptions
(a) Imported Hazardous Waste
(b) Recycled Hazardous Materials
(c) Aqueous Waste
(d) Victims of Disaster
(e) Used Motor Oil
(f) Removal by a Government Agency
(g) Single Family Residence
(5) Hazardous Waste Generator Fee Surcharge
(a) Procedure for Payment
(b) Rate Schedule
(c) Exemptions
f. Environmental Fee
(1) Liability
(2) Fee Schedule
g. Hazardous Substance Account Fees
(1) Scope
(a) “Potentially Responsible Party”
(b) “Person”
(3) Fee Amount
(4) Procedure for Payment
h. Miscellaneous Fees
(1) Hazardous Waste Manifest Fee
(2) Generator Identification Number Verification Fee
(3) Waste Classification Fee
(4) Permit Activity Fees
(5) Facilities with Standardized Permits
(6) Hazardous Waste Border Zone Property Fee
(7) Fee Imposed on Hazardous Electronic Waste
4. Colorado
5. Connecticut
6. Florida
7. Georgia
a. Hazardous Waste Management Fees
b. Waste Water Fee
c. Hazardous Substance Reporting Fee
8. Idaho
9. Illinois
10. Indiana
11. Kansas
12. Kentucky
a. Facility Fee
b. Review Fee
c. Assessment Fee
d. Modification Fee
13. Louisiana
14. Maine
15. Maryland
a. Permit Fees
b. Community Right-to-Know Fee
16. Minnesota
17. Mississippi
18. Missouri
19. New Jersey
20. Ohio
21. Oklahoma
22. Oregon
23. Pennsylvania
24. South Carolina
25. South Dakota
26. Tennessee
27. Texas
a. Generation Fee
b. Facility Fee
c. Management Fee
28. West Virginia
b. Supplemental Fee
29. Wisconsin
b. Generator Fee
c. Other Fees
1690.06. PETROLEUM PRODUCTS TAXES
1. Arkansas
2. California
a. Oil Spill Prevention and Administration Fee
b. Uniform Oil Spill Response Fee
3. Florida
a. Coastal Protection
b. Water Quality
c. Inland Protection
4. Georgia
5. Hawaii
6. Idaho
7. Illinois
8. Kansas
9. Kentucky
10. Louisiana
a. Production Wells
b. Special Fuels Tax
c. Oil Spill Tax
11. Michigan
12. Mississippi
13. Oklahoma
14. Oregon
15. Rhode Island
16. South Carolina
17. Tennessee
18. Texas
19. Washington
a. Petroleum Products
b. Oil Spill Taxes
1690.07. UNDERGROUND STORAGE TANK TAX
2. Alaska
3. Arizona
4. Indiana
5. Illinois
6. Louisiana
7. Maryland
8. Massachusetts
9. Michigan
10. Mississippi
11. New Jersey
12. New Mexico
13. Pennsylvania
14. Texas
15. Utah
1690.08. NUCLEAR FACILITY AND WASTE FEES
2. Florida
3. Illinois
a. Facility Fees
b. Waste Fees
4. Kansas
5. Louisiana
6. Mississippi
7. Pennsylvania
8. Texas
9. Utah
a Fee on Radioactive Waste
b. Fee for Perpetual Care and Maintenance of Facility
c. Tax on Radioactive Waste
d. Generator Site Access Permits
10. Wisconsin
1690.09. SEWERAGE TAX
1. Arizona
2. Colorado
4. Mississippi
5. Missouri
6. Texas
1690.10. SOLID WASTE FEES
1. District of Columbia
2. Georgia
3. Kansas
a. Collection and Disposal Fee
b. Permit Fee
c. Tonnage Fee
d. Charge for Waste Generated Outside the County
4. Kentucky
5. Minnesota
6. New Jersey
a. Closure Tax
b. Solid Waste Services Tax
c. Resource Recovery Investment Tax
d. Siting Tax
e. Solid Waste Importation Tax
f. Solid Waste Generation Recycling Tax
a. Disposal Fee for Municipal Waste Landfills
b. Recycling Fee for Municipal Waste Landfills and Resource Recovery Facilities
c. Environmental Stewardship Fee
1690.11. LITTER TAX
1. Florida
2. Hawaii
3. Nebraska
4. New Jersey
5. Ohio
6. Rhode Island
7. Tennessee
8. Virginia
9. Washington
1690.12. VEHICLE TIRE TAX
4. Arkansas
5. California
6. Colorado
7. Connecticut
8. District of Columbia
9. Florida
10. Georgia
11. Hawaii
12. Illinois
13. Indiana
14. Kansas
15. Kentucky
16. Louisiana
17. Maine
18. Maryland
19. Michigan
20. Mississippi
21. Missouri
22. Nebraska
23. Nevada
24. New York
25. North Carolina
26. Ohio
27. Oklahoma
28. Oregon
29. Pennsylvania
30. Rhode Island
31. South Carolina
32. Tennessee
33. Texas
34. Utah
35. Virginia
36. Washington
Working Papers
Item Description Sheet
Worksheet 1 CHEMICAL WASTE MANAGEMENT, INC. v. HUNT, GOVERNOR OF ALABAMA, et al.
Opinion
Worksheet 2 FORT GRATIOT SANITARY LANDFILL, INC. v. MICHIGAN DEPARTMENT OF NATURAL RESOURCES
Worksheet 3 Sec. 198. Expensing Of Environmental Remediation Costs
Worksheet 4 Rev. Rul. 98-25, 1998-19 I.R.B. 4 (5/11/98)
Worksheet 5 Rev. Proc. 98-47
Worksheet 6 Rev. Rul. 94-38, 1994-1 C.B. 35
Worksheet 7 Technical Advice Memorandum 9627002
Worksheet 8 Rev. Rul. 2004-18, 2004-8 I.R.B. 509 (2/23/2004)
Bibliography
BIBLIOGRAPHY