Form LF-5 "State of New Jersey Litter Control Fee Return" - New Jersey

What Is Form LF-5?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2019;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form LF-5 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

ADVERTISEMENT
ADVERTISEMENT

Download Form LF-5 "State of New Jersey Litter Control Fee Return" - New Jersey

1629 times
Rate (4.6 / 5) 111 votes
FOR OFFICIAL USE ONLY
2019 State of New Jersey Litter Control Fee Return
LF-5
N.J.S.A. 13:1E-213 et seq.
Tax Year Ending December 31, 2019
(11-19)
DUE DATE: File on or before March 15, 2020
Check level at which principal products are sold:
(A)
(B)
Retail Sales
Wholesale Sales
Wholesale
Retail
Both
1. Gross Receipts
Both sides of this form must be completed.
(See instruction 5)
2. Less Deductions
(See instruction 5)
Federal Employer I.D. Number
3. Balance Subject to Fee
(Subtract line 2 from line 1)
4. Fee Rate
.000225
.0003
(See instruction 5)
Business Name
5. Amount of Fee Due
(Multiply line 3 by line 4)
6. Add Penalty and Interest
(See instruction 5)
Mailing Address
7. Amount Due
(Add line 5 and line 6)
8. Total Amount Due
City
State
ZIP Code
(Add line 7A and line 7B)
Make check payable to State of NJ – Litter Control Fee
Detach at perforation – Read instructions carefully before completing this return
1. Who is Subject to the Fee – The litter control fee is imposed on each
6. Wine;
person engaged in business in this State as a retailer, manufacturer,
7. Distilled spirits;
wholesaler, or distributor of litter-generating products. Any retailer (but
8. Cigarettes and tobacco products;
not a wholesaler) with less than $500,000 in annual retail sales of
9. Cleaning agents and toiletries;
litter-generating products is exempt from this fee. Restaurants are not
10. Paper products and household paper except books, roll stock and
deemed “retailers” for purposes of this fee if they have less than 10% in
wood pulp;
annual retail sales of meals or food prepared for off-premises consump-
11. Newsprint and magazine paper stock;
tion, or 50% or more of their activity is selling meals or food prepared for
12. Motor vehicle tires;
on-premises consumption.” Check box 4(b) on back of form.
13. Glass containers sold as such;
14. Metal containers sold as such; and
2. Sales Subject to the Fee – The retail sales and/or wholesale sales of
15. Plastic or fiber containers made of synthetic material and sold as
litter-generating products sold within and into New Jersey are subject
such (not including any container which is routinely reused, has
to the Litter Control Fee. A “wholesale sale” is a sale for resale. A “retail
a useful life of more than one year and is ordinarily sold empty at
sale” is a sale for ultimate consumption or any purpose other than re-
retail).
sale. Indicate the type of sales activity in your business by checking the
NOTE: Litter Control Fee guidelines that include definitions of the above
appropriate line on the reverse side of the return. “Sales within the State”
products are available on request from the Division’s Taxpayer Forms
means all retail sales and all wholesale sales by any persons engaged
Service, PO Box 269, Trenton, New Jersey 08695-0269, phone 1-800-323-
in business within New Jersey of litter-generating products for use and
4400 or 609-292-6400. The guidelines are also available on the Division’s
consumption within New Jersey. It shall be presumed that all sales of
website at njtaxation.org under the Publications option.
litter-generating products sold within the State are for use and consump-
tion within the State unless the business shows that the products are
4. Fee Calculation Methods – The fee may be calculated using any one
shipped out-of-State for out-of-State use. Additionally, “sales within the
of the following three methods. Be sure to check the appropriate box
State” or “sold within New Jersey” means all sales of litter-generating
indicating the method used on the reverse side of the fee return.
products from points outside New Jersey having a New Jersey desti-
(a) General Method – The business may apply the proper fee rate to its
nation made by every manufacturer, wholesaler, distributor, and retailer
gross receipts from retail sales of litter-generating products within
having nexus with New Jersey without regard to the state in which title
or into New Jersey and/or its gross receipts from wholesale sales of
passes or delivery takes place.
litter-generating products within or into New Jersey that were sold
3. Litter-Generating Products Subject to Fee – Litter-generating products
during the period covered by the return; or
are the fifteen categories of products listed below that meet any of the
(b) Total Sales Method – In lieu of maintaining detailed records which
following conditions:
would substantiate the business’s gross receipts figure(s) from sales
(a) Products produced, distributed, or purchased in disposable contain-
of litter-generating products, the business may elect to apply the
ers, packages, or wrappings; or
proper fee rate to its gross receipts from retail sales of all products
(b) Products not usually sold in packages, containers, or wrappings but
within or into New Jersey and/or its gross receipts from wholesale
are commonly discarded in public places; or
sales of all products within or into New Jersey that were sold during
(c) Products of an unsightly or unsanitary nature commonly thrown,
the period covered by the return; or
dropped, discarded, placed, or deposited by a person on public prop-
(c) Percentage Sales Method – As a third alternative, the business may
erty, or on private property not owned by them.
elect to apply the proper fee rate to the proportionate amount of its
It shall be presumed that all products in the following categories listed
gross receipts from retail sales of all products within or into New
satisfy at least one of the above conditions and qualify as a litter-gener-
Jersey and/or the proportionate amount of its gross receipts from
ating product.
wholesale sales of all products within or into New Jersey that were
sold during the period covered by the return. The percentage(s)
1. Groceries;
should reflect the portion of total retail sales and/or total wholesale
2. Nondrug drugstore sundry products;
sales represented by sales of litter-generating products in those
3. Food for human or pet consumption;
sales categories. The percentage(s) must be determined from actual
4. Soft drinks and carbonated waters;
sales data from a sample period of at least one month within the
5. Beer and other malt beverages;
FOR OFFICIAL USE ONLY
2019 State of New Jersey Litter Control Fee Return
LF-5
N.J.S.A. 13:1E-213 et seq.
Tax Year Ending December 31, 2019
(11-19)
DUE DATE: File on or before March 15, 2020
Check level at which principal products are sold:
(A)
(B)
Retail Sales
Wholesale Sales
Wholesale
Retail
Both
1. Gross Receipts
Both sides of this form must be completed.
(See instruction 5)
2. Less Deductions
(See instruction 5)
Federal Employer I.D. Number
3. Balance Subject to Fee
(Subtract line 2 from line 1)
4. Fee Rate
.000225
.0003
(See instruction 5)
Business Name
5. Amount of Fee Due
(Multiply line 3 by line 4)
6. Add Penalty and Interest
(See instruction 5)
Mailing Address
7. Amount Due
(Add line 5 and line 6)
8. Total Amount Due
City
State
ZIP Code
(Add line 7A and line 7B)
Make check payable to State of NJ – Litter Control Fee
Detach at perforation – Read instructions carefully before completing this return
1. Who is Subject to the Fee – The litter control fee is imposed on each
6. Wine;
person engaged in business in this State as a retailer, manufacturer,
7. Distilled spirits;
wholesaler, or distributor of litter-generating products. Any retailer (but
8. Cigarettes and tobacco products;
not a wholesaler) with less than $500,000 in annual retail sales of
9. Cleaning agents and toiletries;
litter-generating products is exempt from this fee. Restaurants are not
10. Paper products and household paper except books, roll stock and
deemed “retailers” for purposes of this fee if they have less than 10% in
wood pulp;
annual retail sales of meals or food prepared for off-premises consump-
11. Newsprint and magazine paper stock;
tion, or 50% or more of their activity is selling meals or food prepared for
12. Motor vehicle tires;
on-premises consumption.” Check box 4(b) on back of form.
13. Glass containers sold as such;
14. Metal containers sold as such; and
2. Sales Subject to the Fee – The retail sales and/or wholesale sales of
15. Plastic or fiber containers made of synthetic material and sold as
litter-generating products sold within and into New Jersey are subject
such (not including any container which is routinely reused, has
to the Litter Control Fee. A “wholesale sale” is a sale for resale. A “retail
a useful life of more than one year and is ordinarily sold empty at
sale” is a sale for ultimate consumption or any purpose other than re-
retail).
sale. Indicate the type of sales activity in your business by checking the
NOTE: Litter Control Fee guidelines that include definitions of the above
appropriate line on the reverse side of the return. “Sales within the State”
products are available on request from the Division’s Taxpayer Forms
means all retail sales and all wholesale sales by any persons engaged
Service, PO Box 269, Trenton, New Jersey 08695-0269, phone 1-800-323-
in business within New Jersey of litter-generating products for use and
4400 or 609-292-6400. The guidelines are also available on the Division’s
consumption within New Jersey. It shall be presumed that all sales of
website at njtaxation.org under the Publications option.
litter-generating products sold within the State are for use and consump-
tion within the State unless the business shows that the products are
4. Fee Calculation Methods – The fee may be calculated using any one
shipped out-of-State for out-of-State use. Additionally, “sales within the
of the following three methods. Be sure to check the appropriate box
State” or “sold within New Jersey” means all sales of litter-generating
indicating the method used on the reverse side of the fee return.
products from points outside New Jersey having a New Jersey desti-
(a) General Method – The business may apply the proper fee rate to its
nation made by every manufacturer, wholesaler, distributor, and retailer
gross receipts from retail sales of litter-generating products within
having nexus with New Jersey without regard to the state in which title
or into New Jersey and/or its gross receipts from wholesale sales of
passes or delivery takes place.
litter-generating products within or into New Jersey that were sold
3. Litter-Generating Products Subject to Fee – Litter-generating products
during the period covered by the return; or
are the fifteen categories of products listed below that meet any of the
(b) Total Sales Method – In lieu of maintaining detailed records which
following conditions:
would substantiate the business’s gross receipts figure(s) from sales
(a) Products produced, distributed, or purchased in disposable contain-
of litter-generating products, the business may elect to apply the
ers, packages, or wrappings; or
proper fee rate to its gross receipts from retail sales of all products
(b) Products not usually sold in packages, containers, or wrappings but
within or into New Jersey and/or its gross receipts from wholesale
are commonly discarded in public places; or
sales of all products within or into New Jersey that were sold during
(c) Products of an unsightly or unsanitary nature commonly thrown,
the period covered by the return; or
dropped, discarded, placed, or deposited by a person on public prop-
(c) Percentage Sales Method – As a third alternative, the business may
erty, or on private property not owned by them.
elect to apply the proper fee rate to the proportionate amount of its
It shall be presumed that all products in the following categories listed
gross receipts from retail sales of all products within or into New
satisfy at least one of the above conditions and qualify as a litter-gener-
Jersey and/or the proportionate amount of its gross receipts from
ating product.
wholesale sales of all products within or into New Jersey that were
sold during the period covered by the return. The percentage(s)
1. Groceries;
should reflect the portion of total retail sales and/or total wholesale
2. Nondrug drugstore sundry products;
sales represented by sales of litter-generating products in those
3. Food for human or pet consumption;
sales categories. The percentage(s) must be determined from actual
4. Soft drinks and carbonated waters;
sales data from a sample period of at least one month within the
5. Beer and other malt beverages;
Complete the Following: (Check off all applicable items)
1. Principal Business Activity
4. If the business is not subject to this fee, state the reason for such claim.
(a)
Manufacturer (maker, fabricator, or processor)
(a)
The business is a retailer with less than $500,000 in annual retail sales
of litter-generating products.
(b)
Wholesaler or Distributor (more than 50% of total sales are wholesale)
(b)
The business is a restaurant with less than 10% in annual retail sales
(c)
Retailer (more than 50% of total sales are retail)
of meals or food prepared for off-premises consumption, or 50% or
(d)
None of the above. (Identify)
more of its activity is selling meals or food prepared for on-premises
consumption.
(c)
The business does not sell any litter-generating products.
2. Principal Product(s) Sold
(d)
Other (explain)
3. Check Fee Calculation Method Used (See instruction 4)
(a)
General
(b)
Total Sales
(c)
Percentage of Sales
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.
(Date)
(Signature of Duly Authorized Officer of Fee Payer)
(Title)
(Date)
(Return Preparer’s Signature)
(Address)
(Preparer’s I.D. Number)
(Name of Return Preparer’s Employer)
(Address)
(Employer’s I.D. Number)
return period that is representative of the business’s sales activity
A. Penalty Charges:
during the entire period covered by the return. This percentage is cal-
1. Late Filing – 5% per month or part of a month of the underpay-
culated by dividing the gross receipts from sales of litter-generating
ment not to exceed 25% of such underpayment. Also, a penalty
products by the gross receipts from total sales for the sample period.
may be imposed of $100 for each month or part of a month the
return is delinquent.
NOTE: For purposes of calculating the fee using any of the three meth-
2. Late Payment – 5% of the balance of fee due paid late may be
ods indicated, the business may, in lieu of segregating retail sales from
imposed.
wholesale sales, calculate the fee by applying the wholesale fee rate
B. Interest Charge:
(.0003) to the total gross receipts from all sales determined to be subject
The annual interest rate is 3% above the average predominant prime
to the Litter Control Fee.
rate. Interest is imposed each month or part of a month on the unpaid
balance of fee from the original due date to the date of payment.
5. Itemized Instructions
At the end of each calendar year, any fee, penalties and interest
Line 1 – Gross Receipts of Litter-Generating Products: Enter the
remaining due will become part of the balance on which interest will
gross receipts (whole dollars only) from retail sales in column A and
be charged.
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
NOTE: The average predominant prime rate is the rate as determined
return. Gross receipts must be reported on the accrual basis and not as
by the Board of Governors of the Federal Reserve System, quoted by
collections are made. Refer to instruction 2 regarding sales subject to
commercial banks to large businesses on December 1st of the calendar
the fee.
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 2 – Deductions: Enter the gross receipts (whole dollars only) from
sales of litter-generating products that fall into any of the following cate-
Line 7 – Amount Due: Add line 5 and line 6 for column (A) and/or col-
gories:
umn (B).
(a) A sale of a litter-generating product by a wholesaler or distributor
to another wholesaler or distributor (A wholesaler or distributor is a
Line 8 – Total Amount Due: Add line 7, column (A) and line 7, column
person primarily making wholesale sales rather than retail sales and
(B). This is the amount you must remit with your return.
does not include a manufacturer);
(b) A sale of a litter-generating product by a company to another compa-
6. Filing Requirements
ny owned wholly by the same individuals or companies; and
(a) Each business subject to the Litter Control Fee must file an annual
(c) A sale of a litter-generating product by a wholesaler or distributor
fee return on or before March 15 of each year for the preceding
owned cooperatively by retailers to those retailers.
calendar year’s fee liability.
(b) The return must be signed by an officer of the fee payer authorized
Line 3 – Balance Subject to Fee: Subtract line 2 from line 1 and enter
to act to the effect that the statements contained therein are true.
on line 3.
Return preparers who fail to sign the return or provide their assigned
tax ID number shall be liable for a $25 penalty for each such failure.
Line 4 – Fee Rate: Gross receipts from retail sales of litter-generating
(c) All records and other supporting documents that are used in complet-
products sold within or into New Jersey are subject to the fee at the rate
ing this return must be retained and made available for examination
of 2.25/100 of 1% (.000225). Gross receipts from wholesale sales of
for at least five years following the filing of this return.
litter-generating products sold within or into New Jersey are subject to
the fee at the rate of 3/100 of 1% (.0003).
7. Electronic Funds Transfers – The Division of Revenue and Enterprise
Services has established procedures to allow the remittance of tax
Line 5 – Amount of Fee Due: Multiply line 3 by line 4 in column (A) and/
payments through Electronic Funds Transfer (EFT). Taxpayers with a
or column (B) to calculate the fee due.
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
Line 6 – Add: Penalty and Interest – Failure of any business to file a
the EFT program, call 609-292-9292, Option 6, or write to N.J. Division
Litter Control Fee return by the due date and/or failure to make remit-
of Revenue and Enterprise Services, EFT Section, PO Box 191, Trenton,
tance for the fee due by said date will subject the business to penalty
NJ 08646-0191.
and interest charges as follows:
Page of 2