hazardous substances tax

In 1988, voters approved Initiative 97, which enacted the Model Toxics Control Act (MTCA), RCW70.105D, and created the hazardous substances tax (HST), RCW 82.21. The HST is imposed on the first in-state possession of any toxic substance, including motor vehicle fuel, and revenue collected is used to fund hazardous substances cleanup under the MTCA. HST