Lf-5 -state of New Jersey Litter Control Fee Return



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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)



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