Hazardous Substances Taxes
The Board of Equalization administers six 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 Facility Fee applies to an owner or operator of a site that is permitted by DTSC to treat, store, or dispose of hazardous waste in California. Facility fees are based on statutory provisions set forth in the Health and Safety Code (HSC) which utilize a tiered permitting program. Facility fees are classified into five tiers; Full Facility Permit; Standardized Permit; Permit-by-Rule; Conditional Authorization and Conditional Exemption. The fees vary according to the permitted level. (commenced 7-1-86, HSC sections 25205.2 – 25205.4, and 25205.7.)
- Program Information
- Frequently Asked Questions
- Are you required to register?
- To register or apply for a permit contact the Department of Toxic Substances Control (DTSC) or
- Call the DTSC Fees Unit at (916) 322-2448.
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 Waste Facility Fee, BOE-501-HF
- Hazardous Waste Facility Fee – Federal – Annual, BOE-501-FF
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
- DTSC Facility Permit Appeals
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