SexyÕæÈË

Litter Control Fee

The Litter Control Fee is imposed on all gross receipts from sales of litter-generating products sold within or into New Jersey by each person engaged in business in the State as a manufacturer, wholesaler, distributor, or retailer of such products.

Manufacturers, wholesalers, and distributors of litter-generating products pay a fee of 3/100 of 1% (.03%) on all gross receipts from wholesale sales of litter-generating products.

Retailers are charged at the rate of 2.25/100 of 1% (.0225%) on all gross receipts from retail sales of litter-generating products. Each business subject to the Litter Control Fee must file Form LF-5, SexyÕæÈËy Litter Control Fee Return, on or before March 15 of each year for the preceding calendar year’s fee liability.

Exemptions

• Any retailer with less than $500,000 in annual retail sales of litter-generating products;
• Restaurants—if they have less than 10% in annual retail sales of meals or food prepared for off-premises consumption, or 50% or more of their activity is selling meals or food prepared for on-premises consumption.

Excise Branch Taxes and Rates