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 January 1 that it conducts business. If you start your business after January 1, you won’t be liable for the tax until the following year.
How to file and pay
You're required to file and pay electronically using eForm 200 by May 1.
For more information, see Litter Tax.