Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Bulking is a process in which containers of hazardous waste are opened and the contents placed in a larger container with the contents of other small containers. Nothing is added, and the waste is not subject to any other type of processing. If the wastestreams from the small containers are comprised of the same material, no treatment will be regarded as having taken place. However, if the combination of the wastestreams results in a change which meets the statutory definition of treatment, the person performing the bulking will be required to hold a facility permit or other authorization to operate. 2/14/94.