What is the solid waste excise tax?
The South Carolina Solid Waste Policy Management Act of 1991 was enacted to help protect public health and the environment from the millions of tons of solid waste generated South Carolina each year. A statewide solid waste management program has been implemented to provide for a solid waste reduction and recycling program. Effective November 1, 1991, an excise tax is imposed on motor oil and similar lubricants lead-acid batteries, tires and white goods in order to provide funds for their collection an disposal.