Vermont Code § 32 V.S.A. § 5953

Exemptions
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§ 5953. Exemptions
The following shall not be subject to the tax imposed by section 5952 of this title:
(1) wastes delivered to a recycling or composting facility and accepted by the facility
for recycling or composting, but not wastes generated by that facility;
(2) septage or sludge delivered to a facility other than a landfill or incinerator;
(3) hazardous wastes subject to the tax imposed under 32 V.S.A. chapter 237;
(4) solid waste delivered to a facility certified pursuant to 10 V.S.A. § 6605c;
(5) roadside wastes delivered to a landfill when the landfill operator certifies that
he or she has accepted those wastes without fee on a duly designated green-up day
or the business day immediately following;
(6) waste delivered to a transfer station for transfer to a disposal facility located
inside the State and waste delivered to a facility for storage as defined in 10 V.S.A. § 6602(7); and
(7) solid waste resulting from mining, extraction, or mineral processing operations delivered
to a facility certified solely for the treatment, storage, recycling, or disposal
of such waste.

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