Learn the difference between SDS requirements and Tier II reporting, how OSHA HazCom and EPCRA connect, and what facilities should track before the March 1 Tier II deadline.
If your facility stores chemicals, you may hear two things in the same conversation: “Do we have the SDS?” and “Do we need to file Tier II?”
They are related, but they are not the same thing.
An SDS is mainly about communicating chemical hazard information in the workplace. Tier II reporting is about giving emergency planning officials chemical inventory information for certain hazardous chemicals stored at or above reporting thresholds. The two connect because EPCRA hazardous chemical inventory reporting generally starts with chemicals for which your facility is required to prepare or have a Safety Data Sheet under OSHA’s Hazard Communication Standard.40 CFR 370.10EPA EPCRA Hazardous Chemical Inventory Reporting Guidance29 CFR 1910.1200(g)
That connection is where many small facilities get tripped up. Having SDSs does not automatically mean you file Tier II for every chemical. But if you have hazardous chemicals with SDSs, you may need to evaluate whether any are present at or above EPCRA reporting thresholds.40 CFR 370.1040 CFR 370.12
A Safety Data Sheet, or SDS, is a document used under OSHA’s Hazard Communication Standard to communicate information about hazardous chemicals. OSHA’s rule requires chemical manufacturers and importers to obtain or develop SDSs for hazardous chemicals they produce or import, and employers must have SDSs available for hazardous chemicals they use.29 CFR 1910.1200(g)EPA EPCRA Hazardous Chemical Inventory Reporting Guidance
For a facility manager, the practical point is simple: if a hazardous chemical is used or stored at the workplace, the SDS is part of how employees and others can access hazard information. OSHA requires employers to maintain workplace copies of required SDSs for each hazardous chemical and make them readily accessible during each work shift to employees in their work areas. Electronic access is allowed if it does not create barriers to immediate access.29 CFR 1910.1200(g)
An SDS program is not the same thing as Tier II reporting. SDSs support workplace hazard communication. Tier II supports emergency planning and community right-to-know reporting.29 CFR 1910.1200(g)40 CFR Part 370
Tier II reporting comes from EPCRA hazardous chemical inventory reporting. EPA’s Tier II form is used under EPCRA Section 312 to provide state, tribal, and local officials, and the public, with specific information about hazardous chemicals present at facilities during the previous calendar year. That includes information such as chemical amounts and locations.EPA Tier II Forms and Instructions40 CFR 370.42
Under 40 CFR Part 370, facilities subject to the hazardous chemical reporting requirements must submit inventory information by March 1 each year for hazardous chemicals that were present at the facility at any time during the previous calendar year at or above the applicable threshold level.40 CFR 370.4040 CFR 370.45
The required inventory information must be submitted to the State Emergency Response Commission, the Local Emergency Planning Committee, and the fire department with jurisdiction over the facility, unless the state, tribe, or local process provides a specific submission method that satisfies those requirements.40 CFR 370.44EPA Tier II Forms and Instructions
The federal rules also distinguish between Tier I and Tier II. Tier I is the minimum federal inventory information, while Tier II includes more specific chemical location and storage information. A covered facility may submit Tier II instead of Tier I, and some states require Tier II or state-created forms under state law.40 CFR 370.40EPA Differences Between Tier I and Tier II Forms
Here is the cleanest way to think about it:
SDS requirements are about having and providing hazard information for hazardous chemicals in the workplace. Tier II reporting is about annually reporting certain hazardous chemical inventory information to emergency planning and response authorities when reporting thresholds are met.29 CFR 1910.1200(g)40 CFR 370.4040 CFR 370.42
An SDS answers questions like:
Tier II reporting answers a different set of questions:
These are related records, but they are not interchangeable. A facility can have SDSs for many chemicals and still only report chemicals that meet the applicable EPCRA reporting threshold.40 CFR 370.1040 CFR 370.12
EPCRA hazardous chemical inventory reporting applies to facilities that are required to prepare or have available an SDS under OSHA HazCom and have hazardous chemicals present above EPCRA reporting thresholds.40 CFR 370.10EPA EPCRA Hazardous Chemical Inventory Reporting Guidance
That does not mean every SDS becomes a Tier II chemical. It means the SDS requirement is one of the starting points for evaluating whether EPCRA Sections 311 and 312 reporting applies.40 CFR 370.1040 CFR 370.12
The general federal threshold for a hazardous chemical that is not an Extremely Hazardous Substance and does not fall under the special retail gasoline or diesel thresholds is 10,000 pounds.40 CFR 370.10
For an Extremely Hazardous Substance, the threshold is 500 pounds or the Threshold Planning Quantity, whichever is lower. EHSs and TPQs are listed in 40 CFR Part 355 Appendices A and B.40 CFR 370.10
Retail gasoline and diesel fuel at qualifying retail gas stations have separate federal thresholds when the fuel is stored entirely underground and the tanks were in compliance with applicable Underground Storage Tank requirements during the preceding calendar year.40 CFR 370.10
For most small facilities, the key point is this: do not stop at “we have SDSs,” and do not stop at “we do not manufacture chemicals.” The practical question is whether hazardous chemicals for which SDSs are required were present at your facility at or above the applicable EPCRA threshold.40 CFR 370.1040 CFR 370.12
Tier II is not the only EPCRA hazardous chemical reporting concept. 40 CFR Part 370 says the reporting requirements consist of MSDS/SDS reporting and inventory reporting. If the owner or operator of a facility is subject to the reporting requirements, both types of reporting requirements apply.40 CFR 370.20
(Note: 40 CFR Part 370 still uses the phrase “MSDS (or SDS)” in several places. OSHA’s current HazCom rule uses Safety Data Sheets, or SDSs, and Appendix D describes the SDS format.)40 CFR 370.2029 CFR 1910.1200 App. D
For SDS/list reporting, a covered facility reports hazardous chemicals present at or above applicable thresholds by either submitting an SDS for each covered hazardous chemical or submitting a list of hazardous chemicals grouped by the specific health and physical hazards defined in 40 CFR 370.66.40 CFR 370.3040 CFR 370.66
The SDS/list submission is generally a one-time requirement, but updates may be required. For example, 40 CFR 370.31 addresses revised SDS submissions after significant new information is discovered for a hazardous chemical for which an SDS was submitted.40 CFR 370.31EPA Resubmitting Revised SDSs Guidance
The annual inventory reporting requirement is separate. Inventory information must be submitted by March 1 each year for covered chemicals present during the previous calendar year at or above the applicable threshold levels.40 CFR 370.4040 CFR 370.45
The federal regulation gives the baseline framework, but state, tribal, and local processes matter. EPA states that some states may have specific requirements for reporting and submission of the Tier II inventory form, state reporting form, or format. EPA suggests facilities contact their state or tribe for specific reporting requirements.EPA Tier II Forms and Instructions
EPA’s Tier2 Submit software includes the federal Tier II fields and additional fields required or requested by some State Emergency Response Commissions. EPA also says facilities should contact their state, territory, District of Columbia, or Tribe to find out whether they accept Tier2 Submit files and to learn the specific reporting requirements and submission details for the facility.EPA Tier2 Submit Software
That means a facility should not assume that generating a federal Tier II form or a Tier2 Submit file is the entire filing process. Some states may require a specific portal, fee, format, certification, attachment, or submission workflow.EPA Tier II Forms and InstructionsEPA Tier2 Submit Software40 CFR 370.42
If you are trying to understand the difference between SDS records and Tier II reporting, start with the records you already have.
HazRecord can help facilities organize the data that sits underneath both SDS management and Tier II preparation: chemical inventory, SDS records, storage locations, quantities, and reporting notes.
That does not mean HazRecord makes the final legal determination for a facility. Facilities remain responsible for checking applicable federal, state, tribal, and local requirements and submitting required reports through the proper process. But having one organized chemical inventory can make the SDS-versus-Tier-II question easier to evaluate.
For small facilities, that is often the real problem. The SDSs may be in one folder, the quantities may be in a spreadsheet, the storage locations may be known by one employee, and the March 1 deadline may only appear when someone remembers last year’s filing. HazRecord is designed to help bring those records into one place so the facility can prepare more calmly and review what may need attention.
SDS records and Tier II reporting are connected, but they serve different purposes.
An SDS helps communicate hazard information for hazardous chemicals in the workplace. Tier II reporting provides emergency planning officials with inventory information about hazardous chemicals that meet applicable reporting thresholds.29 CFR 1910.1200(g)40 CFR 370.42
The overlap matters because EPCRA hazardous chemical inventory reporting generally applies when a facility is required to prepare or have available an SDS under OSHA HazCom and has hazardous chemicals above EPCRA thresholds.40 CFR 370.10EPA EPCRA Hazardous Chemical Inventory Reporting Guidance
A good first step is not to guess. Build the inventory, connect each chemical to its SDS, identify quantities and locations, check thresholds, and confirm the filing process for your state, tribe, local planning committee, and fire department.
This guide is for general informational purposes only. It is not legal advice. Facilities remain responsible for verifying and submitting required reports to the appropriate federal, state, tribal, and local agencies.
HazRecord helps facilities organize chemical inventory, SDS records, storage locations, and Tier II reporting preparation in one place.