Washington: How to Determine If Litter Tax Filing Is Required?

Washington businesses that sell certain products may be required to file a litter tax in addition to their regular excise tax returns. Because this filing requirement depends on the products your business manufactures, wholesales, or sells, it’s important to confirm whether litter tax applies to your account. This article explains what the Washington litter tax is, which types of products may be subject to it, and how to check your Washington Department of Revenue account to determine whether litter tax filing is required.

What is the Washington litter tax?

The Washington litter tax applies to manufacturers, wholesalers, and retailers of certain products that may contribute to litter in Washington state. The tax is paid by the business and is not collected directly from the customer.

Washington’s Department of Revenue lists 13 product categories that may be subject to litter tax, including food for human or pet consumption, groceries, cigarettes and tobacco products, soft drinks and carbonated beverages, beer, wine, newspapers and magazines, household paper products, glass containers, metal containers, plastic or fiber containers, cleaning agents and toiletries, and non-drug drugstore sundry items.

The litter tax rate is 0.00015, or 0.015%, of the applicable taxable measure. For retailers and wholesalers, this generally applies to gross proceeds from sales of products subject to the litter tax in Washington.

Special note for food and beverage sellers

For businesses selling prepared food or beverages, litter tax generally applies when the food or drink is intended to be consumed away from the seller’s business location, such as takeout, delivery, catered meals served with disposable utensils, or items packaged in to-go containers. Food and drinks consumed on the seller’s premises, such as indoors or on a seller-controlled patio or deck, are generally not subject to the litter tax.

How to determine if you need to file the Washington litter tax?

You may be required to file and pay the Washington litter tax if your business manufactures, wholesales, or sells products in Washington that fall into one of the litter tax product categories listed by the Washington Department of Revenue.

To confirm whether a litter tax is required for your Washington account, log in to your Washington Department of Revenue account and review the tax classifications listed for your excise tax return.

1. Log in to your Washington Department of Revenue account.

2. Go to the excise tax filing section.

3. Select the option to file a return.

4. Review the Selected Tax Classifications section.

5. Look under Other Taxes for Litter Tax.

If Litter Tax appears under Other Taxes, your business is required to file litter tax, and you should indicate that litter tax filing is required during your Kintsugi setup or onboarding process.

If Litter Tax does not appear in your selected tax classifications, your business may not currently be registered or required to file litter tax through that account. If you sell litter-taxable products, you should contact the Washington DOR.

What to do next?

If your Washington account shows Litter Tax as one of your selected tax classifications, make sure this is reflected correctly in your Kintsugi account setup. This helps ensure Kintsugi has the information needed to accurately support your Washington filing requirements.

Related Sources

• Enabling Third-Party Access in Washington

• Washington Credentials for Importing Registration

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