Solid Waste Collection for Recycling Purposes Not Taxable in Arkansas

Wednesday, March 21st, 2018

Arkansas state capitol building.

The Arkansas Department of Finance and Administration recently ruled that the removal of grease trap waste is not taxable if the waste is recycled and placed back into commerce.

The taxpayer was a company that collected grease trap waste from restaurants and similar establishments. The taxpayer disposed of the waste by (1) applying it to land to enrich the soil, (2) extracting biofuel feedstock, or (3) extracting water.

Arkansas taxes the collection and disposal of solid waste. However, solid waste does not include recyclable materials that are placed back into commerce. The ruling determined that the taxpayer was performing a nontaxable service when it recycled the waste into biofuel feedstock that was placed back into commerce. The taxpayer's other uses of the waste did not qualify as recycling because no product was placed back into commerce. Waste Collection for Recycling

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