{"data":{"id":"us-vt/32-v.s.a.-5953","jurisdiction":"us-vt","citation":"32 V.S.A. § 5953","heading":"Exemptions","body":"The following shall not be subject to the tax imposed by section 5952 of this title:\n(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;\n(2) septage or sludge delivered to a facility other than a landfill or incinerator;\n(3) hazardous wastes subject to the tax imposed under 32 V.S.A. chapter 237;\n(4) solid waste delivered to a facility certified pursuant to 10 V.S.A. § 6605c;\n(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;\n(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); and\n(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.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 013: FRANCHISE TAX ON WASTE FACILITIES"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05953","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"6936431ae6da96764e731d9a556039f6e15fa629b4b25dab68b6f682c8fe1c01","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5952","next":"us-vt/32-v.s.a.-5954"},"notice":"GroundRules: Original legal text. Not legal advice."}