Litter tax

What is the litter tax?

Litter tax is a tax on manufacturers, wholesalers, and retailers of certain products that contribute to the litter problem in Washington state. The business pays this tax; it is not collected from the buyer.

The 13 categories of products subject to the litter tax are:

• Food for human or pet consumption.
• Groceries.
• Cigarettes and tobacco products.
• Soft drinks and carbonated beverages.
• Beer and other malt beverages.
• Wine.
• Newspapers and magazines.
• Household paper and paper products.
• Glass containers.
• Metal containers.
• Plastic or fiber containers made of synthetic material.
• Cleaning agents and toiletries.
• Non-drug drugstore sundry items.

How do I pay litter tax?

If you manufacture or sell any products listed above, you must pay litter tax on your excise tax return.

What rate do I pay?

The litter tax rate is .00015.

What are the funds used for?

Litter tax funds are used by the Department of Ecology for a program that hires youth to clean litter from public places and for education programs about litter control and recycling.

Food sales are exempt from Litter tax if consumed on seller's premises

Food and drinks eaten indoors or on a deck or patio at the seller’s business are not subject to litter tax.

However, sales of food and beverages ordered “to go” or for “delivery” to a customer are subject to the litter tax.