Who is subject to the Litter Tax?
Every manufacturer, wholesaler, distributor and retailer of the following products is subject to the litter tax: • food for human or pet consumption • groceries • cigarettes and tobacco products • soft drink 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 toliletries • 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.
