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, State of New Jersey Litter Control Fee Return, on or before March 15 of each year for the preceding calendar year’s fee liability.
Such products include, but are not limited to:
Applicable Laws and Rules