Back
to top
  • COVID-19 Information
COVID-19 is still active. Wear a mask. Social distance. Stay up to date on vaccine information. Visit: covid19.nj.gov
COVID19 Alert NJDownload free COVID Alert app.
Visit covid19.nj.gov/app

Division of Taxation

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, State of New Jersey 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

Litter-Generating Products

Such products include, but are not limited to:

  • Beer
  • Cigarettes and tobacco products
  • Cleaning agents
  • Toiletries
  • Distilled spirits
  • Food
  • Glass containers
  • Metal containers
  • Groceries
  • Tires
  • Newsprint and magazine paper stock
  • Nondrug drugstore sundry products
  • Paper products
  • Plastic and fiber containers
  • Soft drinks
  • Wine

Applicable Laws and Rules

N.J.A.C. 18:38


Last Updated: Thursday, 05/05/22