It is a tax on manufacturers, wholesalers, and retailers of certain products which contribute to the litter problem in this state.
The 13 categories of products subject to the litter tax are:
It is reported on the excise tax return by taxpayers who manufacture or sell any of the listed products.
The rate is .00015 of the taxable amount.
The funds are used by Department of Ecology for a litter control program employing youth to clean up public places, and for public education and awareness programs relating to litter control and recycling.
Food and beverages consumed indoors at the seller's place of business or outdoors on a deck or patio at the seller's place of business are exempt from litter tax. However, sales of food and beverages ordered "to go" or for "delivery" to a customer are subject to litter tax.