If you manufacture, distribute, or sell wholesale or retail any of the following items, your business is subject to the Litter Tax:
* Food for human or pet consumption
* Groceries
* Cigarettes and tobacco products
* Soft drinks and carbonated waters
* Motor vehicle parts
* Distilled spirits, wine, beer and other malt beverages
* Newspapers and magazines
* Paper products and household paper
* Metal and glass containers
* Plastic or fiber containers made of synthetic material
* Cleaning agents and toiletries