Is a Materials Recovery Facility or a Resource Recovery Facility a Solid Waste Facility?
A materials recovery and a resource recovery facility are types of solid waste facilities.
- A materials recovery facility is a transfer station or other authorized solid waste facility at which non-source separated nonhazardous solid waste is received for onsite processing and separation utilizing manual or mechanical methods to recover recyclable materials prior to the disposal of the residual solid waste at an authorized solid waste facility.
- A resource recovery facility is a solid waste facility constructed and operated for the incineration of solid waste for energy production and recovery of metals or for the collection, separation, recycling, and recovery of metals, glass, paper, and other materials for reuse. A mechanized composting facility is also considered a resource recovery facility.
The Recycling Tax on solid waste generally applies to all types of solid waste facilities.
Must a Second Solid Waste Facility Pay the Tax When a Transfer Station Accepts Solid Waste, Pays the Recycling Tax, and Forwards the Waste to a Subsequent Facility?
New Jersey does not impose additional tax on solid waste transported from a New Jersey transfer station when the owner or operator of the transfer station is subject to the tax and the collector transports the solid waste to a New Jersey solid waste facility for disposal.
Does the Tax Apply if a Solid Waste Collector or Hauler Only Takes Waste to a New Jersey Facility or Recycling Center?
The tax applies when a collector or hauler takes the solid waste to a New Jersey rail yard facility or directly out of New Jersey for disposal. Companies located or operating in New Jersey still have an obligation to register their business. Solid waste collectors also register with the New Jersey Department of Environmental Protection.
Can a Subject Solid Waste Facility or Solid Waste Collector Pass-Through Costs of the Tax to Customers?
The law allows for the pass-through of the tax obligation from subject taxpayers to their customers in amounts equal to the tax obligation. The pass-through is available from solid waste facilities to solid waste collector customers at the time of the solid waste transfer. A pass-through is also available from solid waste collectors to solid waste generator customers.
Subject taxpayers may represent the pass-through of the obligation on their invoices or statement by electing any of the following methods authorized by the Act:
- Including the amount of Recycling Tax due as a separate line item on every customer bill or statement; or
- Including the amount of the Recycling Tax due as a fee or surcharge on any amount collected under a contract awarded pursuant to the "Local Public Contracts Law"(N.J.S.A. 40A:11-1 et seq.) or any other law for the provision of solid waste collection or solid waste disposal services; or
- Imposing an automatic surcharge on any tariff established pursuant to law for the solid waste disposal or transfer operations of the solid waste facility.
If you have additional questions, contact the following resources for assistance:
Business or tax registration issues: The Division of Revenue and Enterprise Services at 609-292-9292.
Solid waste or recycling concerns and authorizations, recycling extraction-rate questions: The New Jersey Department of Environmental Protection at 609-292-7081.
