State Experiences With Taxes on Generators or Disposers of Hazardous Waste

Pursuant to a congressional request, GAO obtained information on taxation of generators and disposers of hazardous wastes. Taxes of this type are known as waste-end taxes. GAO examined the operation of waste-end taxes in three states in an attempt to determine: (1) whether states have achieved their objectives in establishing waste-end taxes; (2) states' concerns about a proposed federal waste-end tax; and (3) potential problems in establishing and implementing a federal waste-end tax.