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Home / Find taxes & rates / Other taxes / Hazardous substance tax Page Content Hazardous substance tax

What is the hazardous substance tax?

It is a tax on the first possession of hazardous substances in Washington. The Department of Ecology determines which substances are subject to the tax. The tax applies to petroleum products, pesticides, and certain chemicals. There are currently over 8,000 different hazardous substances identified as being subject to the tax.


How do I pay the tax?

The tax is reported on the excise tax return.


What rate do I pay?

The rate is .007 of the wholesale value.


What are the funds used for?

Funds are distributed to the Department of Ecology to help clean up and manage solid and hazardous waste in the state of Washington.

Forms & publications


Tax Reference Manual
(pdf)

References


Revised Code of Washington (RCW) 82.21

Washington Administrative Code (WAC) 458-20-252
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