Manufacturers, wholesalers, distributors or retailers of these products are required to pay the Litter Tax by May 1:
- Food for human or pet consumption
- Cigarettes and tobacco products
- Soft drinks and carbonated waters
- Distilled spirits, wine, beer and other malt beverages
- Newspapers and magazines
- Paper products and household paper
- Glass and metal containers
- Plastic or fiber containers made of synthetic material
- Cleaning agents and toiletries
- Non-drug drugstore sundries
- Motor vehicle parts
A business becomes liable on the first Jan. 1 that it conducts business. If you start your business after Jan. 1, you won’t be liable for the tax until the following year.
Businesses that are subject to the tax must pay $10 per location. Businesses that manufacture, sell or distribute groceries, soft drinks, carbonated waters, beer and other malt beverages must pay an additional $15 per business location.
How to file and pay
Businesses are required to file and pay electronically using eForm 200. eForms are an electronic version of the paper form and are free, secure, and easy to use. Instructions are provided with the form.
If the return or payment is late, a penalty equal to 100% of the tax due will be assessed. Interest accrues on late payments at the federal underpayment rate established by the IRS plus 2%. The rate is subject to change at the beginning of each calendar quarter.
For more information, see Litter Tax.