SANITARY LANDFILL TAX RETURN INSTRUCTIONSSLT-5A
(R-1)
A. DUE DATE
This return must be filed on a monthly basis by the 20th day of
the month following the close of the taxable month.
B. TAXABLE MONTH DEFINED
Taxable month means that period commencing with the first day
of the calendar month and ending with the last day of said
month.
C. REGISTRATION
All taxpayers must file an Application for Registration (Form
SLT-1) with the New Jersey Division of Taxation.
D. TAXPAYERS
All owners or operators of sanitary landfill facilities who accept
solid waste for disposal are considered to be taxpayers subject to
the Landfill Closure and Contingency Tax.
E. SANITARY LANDFILL DEFINED
A Sanitary Landfill Facility is any facility required to register as
such under New Jersey Department of Environmental Protection
Regulations.
F. SOLID WASTE DEFINED
“Solid waste” means all waste as defined under DEP regulation
N.J.A.C. 7:26-1.6.
G. SOLIDS MEASUREMENT: CUBIC YARDS VS. TONS
The Landfill Closure and Contingency Tax requires the mea-
surement of solids by cubic yards (see instruction H). However,
if your facility measures solids by the ton, provisions have been
made on the return to calculate tax due based on tons.
The conversion factors for determining volume and weight for
solids are as follows:
Volume to Weight - 3.33 cubic yards = 1 ton
Weight to Volume - .30 ton = 1 cubic yard
H. CUBIC YARD MEASUREMENT DEFINED
Solids accepted for disposal for the Landfill Closure and
Contingency Tax are to be measured in cubic yards. The volume
of solids accepted for disposal by the Sanitary Landfill Facility
must be the stated volume capacity of each container transport-
ing the waste into the landfill. In the event that no stated volume
capacity exists for a container transporting solids into a landfill,
a reasonable estimate of such waste in cubic yards is acceptable.
I. LIQUIDS MEASUREMENT
Liquid waste accepted for disposal is to be reported in gallons.
For those Sanitary Landfill Facilities that measure liquids by
weight, the conversion factor is 240 gallons per ton of liquid.
J. SIGNATURE
The return must be signed by an officer of the taxpayer autho-
rized to act to the effect that the statements contained therein are
true. Tax preparers who fail to sign the return or provide their
assigned tax identification number shall be liable for a $25
penalty for each such failure. If the tax preparer is not self-
employed, the name of the tax preparer’s employer and the
employer’s tax identification number should also be provided.
K. WHERE TO OBTAIN FURTHER INFORMATION
Any inquiries regarding the Landfill Closure and Contingency
Tax may be directed to the
NJ Division of Taxation, Special Audit Section
PO Box 271
Trenton, New Jersey 08695-0271
Telephone: (609) 292-5301
L. ELECTRONIC FUNDS TRANSFERS
The Division of Revenue 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 pay-
ments using EFT. If you have any questions concerning the
EFT program, call (609) 984-9830 or write to NJ Division of
Revenue, EFT Section, PO Box 191, Trenton, NJ 08646-0191.
______________________________________________________
SPECIFIC INSTRUCTIONS
1. TAX BASE - Enter the amount of all waste accepted for dis-
posal during the taxable month.
Enter the amount of solids in Column A or Column B depend-
ing on the measurement method used. Enter the amount of liq-
uids, reportable in gallons, in Column C
2. TAX RATE - Use the applicable tax rates as shown.
3. TAX AMOUNT - Multiply the TAX BASE amount (Line 1) by
the TAX RATE amount (Line 2) and enter the resulting tax
amount on this line (Column A or Column B for solids and
Column C for liquids).
4. TOTAL TAX DUE - Add the TAX AMOUNT for solids (Line
3A or 3B) to the TAX AMOUNT for liquids (Line 3C) and
enter the resulting TOTAL TAX DUE in Column D.
5. PENALTY AND INTEREST DUE - Calculation of penalty
and interest is as follows:
LATE FILING PENALTY - 5% per month or fraction there-
of of the total tax liability (Line 4) not to exceed 25% of such
tax liability
LATE PAYMENT PENALTY - 5% of the balance of tax due
after the due date for filing the return may be imposed.
INTEREST - The annual interest rate is 3% above the average
predominant prime rate. Interest is imposed each month or frac-
tion thereof on the unpaid balance of tax from the original due
date to the date of payment. At the end of each calendar year,
any tax, 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 deter-
mined 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.
6. TOTAL AMOUNT DUE - Add the Total Tax Due (Line 4) to
Penalty and Interest Due (Line 5) and enter the Total Amount
Due on Line 6.
