### Question
How is the term qualified solid waste disposal facility defined?


### Answer
The term **qualified solid waste disposal facility** is defined in *26 U.S.C. § 7701* as the following:

> any facility if such facility provides solid waste disposal services for residents of part or all of 1 or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

