TURA Companies
Annual Reporting
TURA Chemicals
Toxics Use Fees

TURA Companies

The Toxics Use Reduction Act (TURA) applies to companies that:

  • Manufacture, process or otherwise use a TURA listed chemical at or above any one of the following specific reporting thresholds:
    • 25,000 pounds for a chemical that was manufactured or processed;
    • 10,000 pounds for a chemical that was otherwise used;
    • 1,000 pounds for a designated higher hazard substance;
    • For designated Persistent Bioaccumulative Toxics (PBTs), 100 pounds, 10 pounds or 0.1 gram, depending on the chemical; and
  • Employ the equivalent of ten or more full-time workers; and
  • Fall within at least one of the following Standard Industrial Classification (SIC) codes or equivalent North American Industrial Classification System (NAICS) codes:
    • 10 through 14: Mining
    • 20 through 39: Manufacturing
    • 40, 44 through 49: Transportation
    • 50 and 51: Wholesale
    • 72, 73, 75 and 76: Certain Services

A company that meets all three of the above criteria is considered a Large Quantity Toxics User (LQTU) and is required by the Toxics Use Reduction Act (TURA) to:

  • Submit a toxics use report to the Department of Environmental Protection (MassDEP) every year.
  • Develop an initial toxics use reduction (TUR) plan the next even-numbered year after filing, a TUR plan update every other even-numbered year thereafter, and submit a summary of each to MassDEP.
  • Once an initial TUR plan and two plan updates have been completed, a resource conservation plan addressing energy, water, or materials can be prepared on an every-other-planning-cycle basis, or an environmental management system (EMS) may be implemented in lieu of a TUR plan provided the EMS addresses toxics.
  • Pay an annual toxics use fee

Failing to file annual reports, develop plans, or pay toxics use fees can result in MassDEP enforcement action, including financial penalties. For additional information, see: 310 CMR 50.00: Toxics Use Reduction Regulations , 301 CMR 40.00: Toxics Use Fees Regulations and 301 CMR 41.00: Toxic or Hazardous Substances List (TURA Chemicals)

Annual Reporting

Each Large Quantity Toxics User is required to file an annual toxics use report that includes a federal TRI Form R and a Massachusetts Form S for each TURA listed chemical they manufacture, process or otherwise use above applicable thresholds. See: Toxics Use Reduction Act (TURA) Reporting & Fees

Form S identifies the quantity of each listed chemical used, generated as byproduct (i.e. wasted during production) and shipped as part of a finished product. Form R identifies the quantity of each listed chemical released to the environment or transferred off-site for further waste management. Form R must also be filed with EPA (except for state-only Form Rs for TURA-only covered industries and listed chemicals).

In addition, companies must identify each production process and product (called a production unit) in which the chemical is used, and measure significant changes in toxics use and byproduct generation compared to the previous year.

Each company subject to TURA is also required to prepare Toxics Use Reduction (TUR) Plan subject to review and approval by a state-certified TUR Planner. The company must also evaluate its efforts and update its plan every other year. See: About Toxics Use Reduction (TUR) Planning and About Toxics Use Reduction (TUR) Planners

TURA Chemicals

Except for chemicals that have been delisted by the Administrative Council on Toxics Use Reduction, TURA reporting and planning requirements apply to those toxic substances that are listed in:

  • Section 313 of the Emergency Planning and Community Right to Know Act (EPCRA); and
  • The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA or "Superfund").

Complete List of TURA Chemicals links to Excel file

Toxics Use Fees

Companies subject to TURA are required to pay annual toxics use fees. These are based on a formula that takes into account the number of people the company employs and the number of listed chemicals it manufactures, processes or otherwise uses in excess of applicable thresholds. A company calculates its fee using a worksheet/invoice that the firm submits along with its annual toxics use report. This worksheet/invoice serves as the company's first notice of payment due. The fee must be paid in full by September 1 of the filing year.