Special assessments of hazardous waste
Special assessments are imposed on hazardous waste generated in New York. If you generate hazardous waste in New York State, you must file quarterly returns with the New York State Tax Department and pay appropriate assessments. You don't have to file or pay if the total hazardous waste assessment you owe in the quarter is $27 or less. However, if you owe $27 or less for the quarter only after factoring in relevant exemptions described in the instructions, it is suggested that you file the return to provide the Department of Environmental Conservation with a record of your exemption claim.
You must file separate returns for each EPA permitted site where hazardous waste was generated. The assessment is based on the amount of waste generated and how that waste is managed.
- $27 per ton for hazardous waste disposed of in a landfill or designated for landfill disposal.
- $16 per ton for hazardous waste treated or disposed of except by landfill or incineration or designated for such treatment or disposal.
- $9 per ton for hazardous waste incinerated off-site or designated for incineration.
- $2 per ton for hazardous waste incinerated on the site of generation.
For each EPA permitted site, you must file Form TP-550, Quarterly Return for Special Assessments on Hazardous Waste Generated in New York State. We no longer preprint and mail this form. You may download the form and mail the completed return with your payment to the department address shown.
The return is due within 20 days of the close of the calendar quarter.
|Generation reporting period
|January 1 - March 31
|April 1 - June 30
|July 1 - September 30
|October 1 - December 31
See Form TP-550-I, Instructions for Form TP-550 for more information.
- New York State Environmental Conservation Law allows for several exemptions unique to elementary and secondary schools, such as waste resulting from certain services involving the cleanup or remediation of a spill or discharge. However, the law does not exempt all waste generated by or at a school.
- Certain hazardous waste that is resource recovered may not be subject to the assessment.
- The generation of hazardous waste does not include the retrieval or creation of hazardous waste which must be disposed of under a formal written order or agreement with the New York State Department of Environmental Conservation or the New York City Office of Environmental Remediation.
- Hazardous waste forms and instructions
- TSB-M-10(3)M, Exemption for Hazardous Wastes Generated by or at an Elementary or Secondary School When Certain Services are Performed
- The New York State Department of Environmental Conservation regulations provide additional information about what constitutes a hazardous waste.