California CDTFA Provides Guidance on Hazardous Substance Taxes, Environmental Fee

The California Department of Tax and Fee Administration (CDTFA) Nov. 1 provided guidance on hazardous substance taxes and environmental fees for excise tax purposes. The CDTFA administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control, pursuant to the requirements of the California Hazardous Substances Tax Law. The Environmental Fee is a tax on businesses and organizations in industry groups that use, generate, or store hazardous materials or that conduct activities related to materials including ink, plastics, and paint which were manufactured using hazardous materials. The tax applies to corporations, partnerships, limited liability companies, and ...