Who must pay litter tax?
Manufacturers, wholesalers, distributors, or retailers of these products are required to pay the litter tax by May 1:
- Food for human or pet consumption
- Groceries
- 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.
Tax rate
$10 per business location, and an additional $15 for each location that manufactures, sells, or distributes groceries, soft drinks, carbonated waters, beer, or other malt beverages.
For example, if you own a grocery store chain and have 10 locations, you would owe $25 for each grocery store location you own, or $250 total.
How to file and pay
You're required to file and pay electronically using eForm 200 by May 1.
If you file or pay after May 1, the penalty is 100% of the tax due. In addition, interest will accrue on the tax due from the due date through the date of payment.
For more information, see Litter Tax.