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Division of Taxation

Sanitary Landfill Tax

The Sanitary Landfill Tax is imposed on the owner or operator of every sanitary landfill facility located in New Jersey on all solid waste accepted for disposal. In addition, the owner or operator must make a monthly payment of $1 per ton or $0.30 per cubic yard for the host community benefit surcharge for all solid waste accepted for disposal.

The Landfill Closure and Contingency Tax is filed with the Sanitary Landfill Tax Return, Form SLT-5.

The tax rate is $0.50 per ton or $0.15 per cubic yard on all solid waste accepted for disposal. The tax rate for solid waste in liquid form is $0.002 per gallon.

Tax revenues ensure the proper closure and operation of sanitary landfill facilities in this State.

Form SLT-5 is to be filed on a monthly basis by the 20th day of the month following the close of the taxable month.


Applicable Laws and Rules

N.J.A.C. 7:26, N.J.S.A. 13:1E116.1 et seq, N.J.S.A. 13:1E-138a, N.J.S.A. 13:1E-104a, N.J.S.A. 13:1E-95, N.J.S.A. 13:1E-138b, N.J.S.A. 13:1E-138c, N.J.A.C. 7:1I


Last Updated: Wednesday, 04/27/22