Litter tax

Litter tax is due on manufacturers, wholesalers, and retailers of certain products. Examples of products subject to litter tax include, but are not limited to:

  • Wine.
  • Food for human or pet consumption.
  • Soft drinks and carbonated waters.


Certain retail sales are not subject to litter tax:

  • Wine sales delivered by the seller to the buyer at a location outside of the state.
  • Sales of food or beverages (such as wine) for immediate consumption indoors at the seller's place of business or at a deck or patio at the seller's place of business, or indoors at an eating area that is next to the seller's place of business.
  • Catered meals served on or with reusable dishes and eating utensils.

How do I report?

Litter tax is assessed at a rate of .015% and is based on the selling price. If no charge is made (such as wine donated to a charity), the comparable retail selling price is used. The tax is reported on each Department of Revenue tax return.


WAC 458-20-243 Litter tax.

WAC 458-20-193 Interstate sales of tangible personal property.