Waste Disposal Fees

General Information

Non-hazardous solid waste commercial facilities and hazardous waste facilities are regulated by the Mississippi Department of Environmental Quality. Certain fees are imposed on these facilities.

Non Hazardous Waste Disposal Fee

  • The Non Hazardous Waste Disposal Fee is an annual tax imposed on commercial non-hazardous waste facilities operating in Mississippi.
  • The fee is $1.00 per ton of solid waste generated and managed in the state

Hazardous Waste Disposal Fee

  • An annual tax on all hazardous waste managed or disposed of in Mississippi is imposed on hazardous waste facilities.
  • The fee is $10.00 per ton for hazardous waste generated and disposed of in the state by land-filling or any other means of land disposal and for hazardous waste generated and stored for one (1) year or more in the state.
  • The fee is $2.00 per ton for hazardous waste generated and treated in the state and for hazardous waste generated and stored for less than one (1) year in the state.
  • The fee is $1.00 per ton for hazardous waste generated and recovered in the state.

Due Date

  • Returns and payments for Non-Hazardous Waste Disposal Fee and for the Hazardous Waste Disposal Fee is July 15 of each year.

Forms

  • All forms and filings must be submitted electronically on TAP.

Laws and Regulations

The tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​.

  • Non-Hazardous Waste Disposal Fee, Section 17-17-219
  • Hazardous Waste Disposal Fee, Section 17-17-53
​​​​​