Litter tax is due May 1. If the due date falls on a Saturday, Sunday or legal holiday, you have until the next business day to file.
File and Pay Your Litter Tax
You must file and pay litter tax electronically unless you have a hardship waiver.
Every Virginia manufacturer, wholesaler, distributor and retailer of products in the following categories is subject to the tax:
- food for human or pet consumption
- groceries
- cigarettes and tobacco products
- soft drinks and carbonated waters
- beer and other malt beverages
- wine
- newspapers and magazines
- motor vehicle parts
- paper products and household paper
- glass containers
- metal containers
- plastic or fiber containers made of synthetic material
- cleaning agents and toiletries
- non-drug drugstore sundry products
- distilled spirits
The tax does not apply to establishments that sell snacks or soft drinks as a convenience to employees or customers incidental to normal business operations such as nursing homes, hospitals (except gift shops and cafeterias in hospitals), dry cleaners, laundromats, antiques shops, repair garages, or companies that maintain "honor system" boxes.
It also does not apply to individuals raising and selling agricultural produce and eggs at local farmers markets and stands, as long as their income from those sales is less than $1,000 and they use previously used containers to package any purchased goods (Va. Code § 58.1-1707).
Businesses become liable for the tax the first January 1 that the location is in business. If you start after January 1, you are not responsible for the litter tax until the following year. Register for litter tax.
- $20/ business location
- $50/ business location that manufactures, sells, or distributes groceries, soft drinks, or beer.
For example, if you own a grocery store chain and have 10 locations in Virginia, you will owe $50 for each grocery store, or $500 total.
- If you pay after May 1, the penalty is 100% of the tax due + $100, and
- Accrued interest from the due date through the date of payment
Interest accrues at the federal underpayment rate, plus 2%. The rate is subject to change at the beginning of each calendar quarter.
If you received a letter from us, and don't think you're liable for litter tax, you can let us know through your online account or by filling out Form R-3 (Registration Information Change Request).