§ 5953. Exemptions
The following shall not be subject to the tax imposed by section 5952 of this title:
(1) wastes delivered to a recycling or composting facility and accepted by the facility for recycling or composting but not wastes generated by that facility;
(2) septage or sludge delivered to a facility other than a landfill or incinerator;
(3) hazardous wastes subject to the tax imposed under 32 V.S.A. chapter 237;
(4) solid waste delivered to a facility certified pursuant to section 6605c of Title 10;
(5) roadside wastes delivered to a landfill when the landfill operator certifies that he or she has accepted those wastes without fee on a duly designated green-up day, or the business day immediately following;
(6) waste delivered to a transfer station for transfer to a disposal facility located inside the state and waste delivered to a facility for storage as defined in 10 V.S.A. § 6602(7);
(7) solid waste resulting from mining, extraction, or mineral processing operations delivered to a facility certified solely for the treatment, storage, recycling, or disposal of such waste. (Added 1987, No. 78, § 17; amended 1987, No. 139 (Adj. Sess.), eff. April 8, 1988; No. 278 (Adj. Sess.), §§ 9, 10, eff. June 21, 1988; 1995, No. 186 (Adj. Sess.), § 22; 2005, No. 65, § 4.)