LF-5
(11-17)
FOR OFFICIAL USE ONLY
2017 STATE OF NEW JERSEY LITTER CONTROL FEE RETURN
N.J.S.A. 13:1E-213 et seq.
TAX YEAR ENDING DECEMBER 31, 2017
DUE DATE: FILE ON OR BEFORE MARCH 15, 2018
CHECK LEVEL AT WHICH PRINCIPAL PRODUCTS ARE SOLD:
¨ WHOLESALE ¨ RETAIL ¨ BOTH
BOTH SIDES OF THIS FORM MUST BE COMPLETED.
1. GROSS RECEIPTS
(see instruction 5)
8. TOTAL AMOUNT DUE
(line 7A plus line 7B)
7. AMOUNT DUE
(line 5 plus line 6)
6. ADD: PENALTY
AND INTEREST
(see instruction 5)
5. AMOUNT OF FEE
DUE
(line 3 x line 4)
4. FEE RATE
(see instruction 5)
3. BALANCE SUBJECT
TO FEE
(line 1 - line 2)
2. LESS DEDUCTIONS
(see instruction 5)
(A)
RETAIL SALES
(B)
WHOLESALE SALES
1. WHO IS SUBJECT TO THE FEE The litter control fee is imposed on
each person engaged in business in this State as a retailer, manufacturer,
wholesaler or distributor of litter-generating products. Any retailer (but not
a wholesaler) with less than $500,000 in annual retail sales of litter-
generating products is exempt from this fee. Restaurants are not deemed
“retailers” for purposes of this fee 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.” Check box 4(b) on back of form.
2. SALES SUBJECT TO FEE The retail sales and/or wholesale sales of
litter generating products sold within and into New Jersey are subject to
the Litter Control Fee. A “wholesale sale” is a sale for resale. A “retail
sale” is a sale for ultimate consumption or any purpose other than resale.
Indicate the type of sales activity in your business by checking the
appropriate line on the reverse side of the return. “Sales within the State”
means all retail sales and all wholesale sales by any persons engaged in
business within New Jersey of litter-generating products for use and
consumption within New Jersey. It shall be presumed that all sales of
litter-generating products sold within the state are for use and
consumption within the state unless the business shows that the products
are shipped out-of-state for out-of-state use. Additionally, “sales within
the State” or “sold within New Jersey” means all sales of litter-generating
products from points outside New Jersey having a New Jersey
destination made by every manufacturer, wholesaler, distributor and
retailer having nexus with New Jersey without regard to the state in which
title passes or delivery takes place.
3. LITTER-GENERATING PRODUCTS SUBJECT TO FEE Litter-
generating products are the fifteen categories of products listed below
which meet any of the following conditions:
(a) Products produced, distributed or purchased in disposable
containers, packages or wrappings; or
(b) Products not usually sold in packages, containers or wrappings but
are commonly discarded in public places; or
(c) Products of an unsightly or unsanitary nature commonly thrown,
dropped, discarded, placed or deposited by a person on public
property, or on private property not owned by him.
It shall be presumed that all products in the following categories listed
satisfy at least one of the above conditions and qualify as a litter-
generating product.
1. Groceries;
2. Nondrug drugstore sundry products;
3. Food for human or pet consumption;
4. Soft drinks and carbonated waters;
5. Beer and other malt beverages;
6. Wine;
7. Distilled spirits;
8. Cigarettes and tobacco products;
9. Cleaning agents and toiletries;
10. Paper products and household paper except books, roll stock and
wood pulp;
11. Newsprint and magazine paper stock;
12. Motor vehicle tires;
13. Glass containers sold as such;
14. Metal containers sold as such; and
15. Plastic or fiber containers made of synthetic material and sold as
such (not including any container which is routinely reused, has a
useful life of more than one year and is ordinarily sold empty at
retail).
NOTE: Litter Control Fee guidelines which include definitions of the above
products are available on request from the Division’s Taxpayer Forms Service,
PO Box 269, Trenton, New Jersey 08695-0269, phone 1-800-323-4400 or
609-292-6400. The guidelines are also available on the Division’s website at
www.state.nj.us/treasury/taxation/
under the Publications option.
4. FEE COMPUTATION METHODS – The fee may be computed using any
one of the following three methods. Be sure to check the appropriate box
indicating the method used on the reverse side of the fee return.
(a) GENERAL METHOD – The business may apply the proper fee rate
to its gross receipts from retail sales of litter generating products
within or into New Jersey and/or its gross receipts from wholesale
sales of litter generating products within or into New Jersey which
were sold during the period covered by the return; or
(b) TOTAL SALES METHOD – In lieu of maintaining detailed records
which would substantiate the business’s gross receipts figure(s)
from sales of litter-generating products, the business may elect to
apply the proper fee rate to its gross receipts from retail sales of all
products within or into New Jersey and/or its gross receipts from
wholesale sales of all products within or into New Jersey which
were sold during the period covered by the return; or
(c) PERCENTAGE SALES METHOD – As a third alternative, the
business may elect to apply the proper fee rate to the proportionate amount of
its gross receipts from retail sales of all products within or into New Jersey
and/or the proportionate amount of its gross receipts from wholesale sales of
all products within or into New Jersey which were sold during the period
covered by the return. The percentage(s) should reflect the portion of total
retail sales and/or total wholesale sales represented by sales of litter-
generating products in those sales categories. The percentage(s) must be
determined from actual sales data from a sample period of at least one month
within the return period which is representative of the business’s sales activity
during the entire period covered by the return. This percentage is computed
by dividing the gross receipts from sales of litter-generating products by the
gross receipts from total sales for the sample period.
DETACH AT PERFORATION --- READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS RETURN
.000225 .0003
MAKE CHECK PAYABLE TO STATE OF NJ – LITTER CONTROL FEE
FEDERAL EMPLOYER I.D.NUMBER_____________________________________________
BUSINESS NAME
MAILING ADDRESS
CITY STATE ZIP CODE
NOTE: For purposes of computing the fee using any of the three
methods indicated, the business may, in lieu of segregating retail sales
from wholesale sales, compute the fee by applying the wholesale fee
rate (.0003) to the total gross receipts from all sales determined to be
subject to the Litter Control Fee.
5. ITEMIZED INSTRUCTIONS
LINE 1 – GROSS RECEIPTS OF LITTER GENERATING PRODUCTS:
Enter the gross receipts (whole dollars only) from retail sales in column
A and the gross receipts from wholesale sales in column B of litter-
generating products sold within or into New Jersey during the period
covered by the return. Gross receipts must be reported on the accrual
basis and not as collections are made. Refer to instruction 2 regarding
sales subject to the fee.
LINE 2 – DEDUCTIONS: Enter the gross receipts (whole dollars only)
from sales of litter-generating products which fall into any of the
following categories:
(a) A sale of a litter-generating product by a wholesaler or distributor to
another wholesaler or distributor (A wholesaler or distributor is a
person primarily making wholesale sales rather than retail sales
and does not include a manufacturer);
(b) A sale of a litter-generating product by a company to another
company owned wholly by the same individuals or companies; and
(c) A sale of a litter-generating product by a wholesaler or distributor
owned cooperatively by retailers to those retailers.
LINE 3 – BALANCE SUBJECT TO FEE: Subtract Line 2 from Line 1
and enter on Line 3.
LINE 4 – FEE RATE: Gross receipts from retail sales of litter-generating
products sold within or into New Jersey are subject to the fee at the rate
of 2.25/100 of 1% (.000225). Gross receipts from wholesale sales of
litter-generating products sold within or into New Jersey are subject to
the fee at the rate of 3/100 of 1% (.0003).
LINE 5 – AMOUNT OF FEE DUE: Multiply Line 3 by Line 4 in column
(A) and/or column (B) to compute the fee due.
LINE 6 – ADD: PENALTY AND INTEREST – Failure of any business
to file a Litter Control Fee return by the due date and/or failure to make
remittance for the fee due by said date will subject the business to
penalty and interest charges as follows:
A. Penalty Charges:
1. LATE FILING – 5% per month or fraction thereof of the
underpayment not to exceed 25% of such underpayment. Also,
a penalty may be imposed of $100 for each month or fraction
thereof the return is delinquent.
2. LATE PAYMENT – 5% of the balance of fee due paid late may
be imposed.
B. Interest Charge:
The annual interest rate is 3% above the average predominant
prime rate. Interest is imposed each month or fraction thereof on
the unpaid balance of fee from the original due date to the date of
payment. At the end of each calendar year, any fee, penalties and
interest remaining due will become part of the balance on which
interest will be charged.
NOTE: The average predominant prime rate is the rate as determined
by the Board of Governors of the Federal Reserve System, quoted by
commercial banks to large businesses on December 1st of the calendar
year immediately preceding the calendar year in which payment was
due or as redetermined by the Director in accordance with N.J.S.A.
54:48-2.
LINE 7 – AMOUNT DUE: Add Line 5 plus Line 6 for column (A) and/or
column (B).
LINE 8 – TOTAL AMOUNT DUE: Add Line 7, column (A) plus Line 7,
column (B). This is the amount which you must remit with your return.
6. FILING REQUIREMENTS
(a) Each business subject to the Litter Control Fee must file an annual
fee return on or before March 15 of each year for the preceding
calendar year’s fee liability.
(b) The return must be signed by an officer of the fee payer authorized
to act to the effect that the statements contained therein are true.
Return preparers who fail to sign the return or provide their
assigned tax ID# shall be liable for a $25 penalty for each such
failure.
(c) All records and other supporting documents which are used in
completing this return must be retained and made available for
examination for at least 5 years following the filing of this return.
7. ELECTRONIC FUNDS TRANSFERS – The Division of Revenue and
Enterprise Services has established procedures to allow the remittance
of tax payments through Electronic Funds Transfer (EFT). Taxpayers
with a prior year’s liability of $10,000 or more in any one tax are required
to remit all tax payments using EFT. If you have any questions
concerning the EFT program, call 609-292-9292, Option #6 or write to
N.J. Division of Revenue and Enterprise Services, EFT Section, PO Box
191, Trenton, NJ 08646-0191.
COMPLETE THE FOLLOWING: (Check off all applicable items)
1. PRINCIPAL BUSINESS ACTIVITY
(a) ____ MANUFACTURER (MAKER, FABRICATOR OR PROCESSOR)
(b) ____ WHOLESALER OR DISTRIBUTOR (MORE THAN 50% OF TOTAL
SALES ARE WHOLESALE)
(c) ____ RETAILER (MORE THAN 50% OF TOTAL SALES ARE RETAIL)
(d) ____ NONE OF THE ABOVE. (IDENTIFY) ___________________
__________________________________________________
2. PRINCIPAL PRODUCT(s) SOLD _______________________________
3. CHECK FEE COMPUTATION METHOD USED (See Instruction 4)
(a) ___ General (b) ___ Total Sales (c) ___ Percentage of Sales
4. IF THE BUSINESS IS NOT SUBJECT TO THIS FEE, STATE THE REASON
FOR SUCH CLAIM.
(a) ____ THE BUSINESS IS A RETAILER WITH LESS THAN $500,000 IN
ANNUAL RETAIL SALES OF LITTER-GENERATING PRODUCTS.
(b) ____ THE BUSINESS IS A RESTAURANT WITH LESS THAN 10% IN
ANNUAL RETAIL SALES OF MEALS OR FOOD PREPARED FOR
OFF-PREMISES CONSUMPTION, OR 50% OR MORE OF ITS
ACTIVITY IS SELLING MEALS OR FOOD PREPARED FOR ON-
PREMISES CONSUMPTION.
(c) ____ THE BUSINESS DOES NOT SELL ANY LITTER-GENERATING
PRODUCTS
(d) ____ OTHER (EXPLAIN) __________________________________
MAKE CHECK PAYABLE TO: STATE OF NJ – LITTER CONTROL FEE
MAIL RETURN WITH PAYMENT TO: DIVISION OF TAXATION, LITTER CONTROL FEE, REVENUE PROCESSING CENTER, PO BOX 274, TRENTON, NJ 08646-0274.
I SWEAR, VERIFY AND /OR AFFIRM THAT ALL INFORMATION ON THIS RETURN IS CORRECT. I AM AWARE THAT IF ANY OF THE FOREGOING
INFORMATION PROVIDED BY ME IS KNOWINGLY FALSE, I AM SUBJECT TO PUNISHMENT.
____________________ X ______________________________________________________________________________________________________________
(DATE) (SIGNATURE OF DULY AUTHORIZED OFFICER OF FEE PAYER) (TITLE)
______________________ X ______________________________________________________________________________________________________________________
(DATE) (RETURN PREPARER’S SIGNATURE) (ADDRESS) (PREPARER’S I.D. NUMBER)
______________________________________________________________________________________________________________________________________________
(NAME OF RETURN PREPARER’S EMPLOYER) (ADDRESS) (EMPLOYER’S I.D. NUMBER)