Who is subject to Litter 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 businesses where the sale or distribution of taxable products is incidental to normal business operations, such as establishments that sell snacks or soft drinks as a convenience to employees or customers. Other examples include nursing homes, hospitals (excepting gift shops and cafeterias), dry cleaners, Laundromats, antiques shops, repair garages, and companies that maintain “honor system” boxes. When is the litter tax due? What return do I file? The litter tax is reported on Form 200, which must be filed by May 1 of each year. What is th
