Form 200 - Virginia Litter Tax Return With Instructions

VIRGINIA LITTER TAX RETURN INSTRUCTIONS

Litter Tax. The litter tax does not apply to individual consumers.

The $15 Litter Tax applies in addition to the $10 Litter Tax to

It is imposed on every “person” in the state, who on January

every business which operates as a manufacturer, wholesaler,

1 was engaged in business as a manufacturer, wholesaler,

distributor or retailer of groceries, soft drinks, carbonated

distributor or retailer of certain enumerated products. “Person”

waters or beer or other malt beverages.

means any natural person, corporation, partnership, admin-

Penalty and Interest

istrator, fiduciary, representative, or group of individuals or

If your Litter Tax Return is not filed and full payment is not made

entities of any kind operating such a business. If you are not in

by the due date, a penalty of 100% of the litter tax will apply.

business on January 1, you are not liable for Virginia Litter Tax

Interest will accrue at the underpayment rate established under

until the next succeeding calendar year.

Code of Virginia Section 58. 1-15 on the unpaid amount of tax and

penalty from the due date of the return until the time of payment.

Upon completion of the WORKSHEET below, enter the informa-

tion on the Litter Tax Return and mail the return to the

Line 1

department by May 1. Be sure to mail the RETURN, not the

Enter the total number of establishments located in Virginia

worksheet.

subject to the $10 Virginia Litter Tax. Multiply the total number of

business establishments by $10. Enter the total on line 1.

The tax is imposed on:

Line 2

• an individual as a sole proprietor;

Enter the total number of establishments located in Virginia sub-

• partnerships, but not partners;

ject to the $15 additional Litter Tax. Multiply the total number of

• S corporations, but not shareholders;

business establishments by $15. Enter the total on line 2.

• corporations, but not stockholders;

• associations, but not members;

Line 3

• trusts, or estates operating such businesses.

Total—Add line 1 and line 2 and enter the total on line 3.

Any person who manufactures, wholesales, distributes or

Line 4 (Penalty For Late Payment)

retails any of the following products is subject to the tax:

Enter the amount shown on line 3 if payment is not made by May

1. Food for human or pet consumption

1. The penalty is 100% of the tax.

2. Groceries

Line 5 (Interest For Late Payment/Late Filing)

3. Cigarettes and tobacco products

If payment is made after the due date of the return, multiply

4. Soft drinks and carbonated waters

line 3 by the applicable underpayment rate and enter the result on

5. Beer and other malt beverages

Line 5.

6. Wine

7. Newspapers and magazines

Line 6 (Balance Due)

8. Paper products and household paper

Add lines 3, 4 and 5 and enter the total on line 6. This amount

9. Glass containers

must be paid in full at the time of the filing of your return.

10. Metal containers

When and Where To Pay

11. Plastic or fiber containers made of synthetic material

Pay the balance due as shown on this return by May 1 regardless

12. Cleaning agents and toiletries

of whether you operate on a calendar or fiscal year basis. No

13. Nondrug drugstore sundry products

extension of time to file or pay is provided by law and no such

14. Distilled spirits

extension will be granted even if an extension has been granted to

15. Motor vehicle parts

file an income tax return. Attach a separate check or money

order payable to the VA Department of Taxation and mail it

The $10 Litter Tax is charged on each Virginia establishment

to: P.O. Box 405, Richmond, Virginia 23218-0405. Please en-

(business location) from which such a business is conducted on

January 1. For any retailer without an established place of busi-

ter your Virginia Account Number on the check or money order

and make a notation that the check is for Litter Tax.

ness, “establishment” means every location at which

products are stored, kept or assembled, or if there is no such

If May 1 falls on a Saturday, Sunday or legal holiday you must file

location, then where the business records are normally kept. The

you return by midnight of the next succeeding day that is not a

tax does not apply to one who merely takes orders and/or delivers

Saturday, Sunday or legal holiday.

on behalf of a retailer. NOTE: A vending machine is not a sepa-

rate establishment.

FORM 200

VIRGINIA LITTER TAX WORKSHEET

FOR CALENDAR YEAR

FILE YOUR RETURN BY MIDNIGHT MAY 1

IF YOU ARE NOT IN BUSINESS ON JANUARY 1, YOU ARE NOT LI-

1. ANNUAL $10.00 TAX

ABLE FOR VIRGINIA LITTER TAX UNTIL THE NEXT SUCCEEDING

NO. OF VIRGINIA BUSINESS ESTABLISHMENTS

CALENDAR YEAR. IF YOU ARE LIABLE FOR VIRGINIA LITTER TAX

x $10 =

ON MORE THAN ONE VIRGINIA BUSINESS ESTABLISHMENT,

PLEASE ATTACH A LIST TO YOUR RETURN TO INCLUDE THE NAME,

2. ANNUAL $15.00 TAX

ADDRESS AND ACCOUNT NUMBER OF EACH ESTABLISHMENT.

NO. OF VIRGINIA BUSINESS ESTABLISHMENTS

VIRGINIA ACCOUNT NUMBER

x $15 =

FEDERAL EMPLOYER IDENTIFICATION NO. OR SOCIAL SECURITY NO.

3. TOTAL (add lines 1 and 2) ...................

4. PENALTY (see instructions) ...............

5. INTEREST (see instructions) ..............

WHERE TO GET HELP

6. BALANCE DUE (add lines 3-5) ...........

For assistance call (804) 367-8037 or write to:

Department of Taxation

MAKE CHECK PAYABLE TO THE VA DEPARTMENT OF TAXATION

ATTN: Customer Services

2601141

P.O. Box 1115

Rev.12/98

Richmond, VA 23218-1115

Form 200 - Virginia Litter Tax Return With Instructions - 1998 Page 2

Related Articles

Related forms

Related Categories