Virginia Department of Taxation LogoVirginia Department of Taxation

P.O. Box 1115
Richmond, Va. 23218-1115
April 2013 e-Alerts Digest
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Filing Reminders

 

This is a reminder that:

  • Small Grains Tax (Form SG-1) for the quarter ending March 31, 2013 is due April 15, 2013.
  • Egg Excise Tax (Form EG-1) for the month of March is due April 22, 2013.
  • Litter Tax (Form 200) for calendar year 2012 is due May 1, 2013. 

The following returns are due April 30, 2013 for the quarter ending March 31, 2013:

 

  • Corn Tax (CO-1)
  • Cotton Tax (CX-1)
  • Soybean Assessment
  • Sheep Tax (SH-1)
  • Forest Products Tax (1034)

 

Please use our Business iFile system to notify us if you close your business or a specific business location, to update your account with address or contact changes, to add a new tax to your account, or to let us know you are no longer liable for a specific tax.  It is very important that we maintain accurate information regarding your business.

    
Litter Tax: What You Need to Know

 

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

* Non-drug drugstore sundry products

 

An annual $10 Litter Tax is imposed on each Virginia business establishment from which such a business is conducted. In addition to the $10 Litter Tax, each business operating as a manufacturer, wholesaler, distributor or retailer of groceries, soft drinks, carbonated waters, or beer or other malt beverages shall pay an additional annual Litter Tax of $15 for each Virginia business establishment from which such business is conducted.

    
Common Mistakes to Avoid 
  • Make sure your 15 digit tax Litter tax account number is on your return. Primary accounts for Virginia Litter tax generally appear as follows: 67-XXXXXXXXX-F001 (where your Federal Employer Identification Number replaces the X's)
  • Do not use the account number for sales tax (10), withholding tax (30), or corporate tax (35) in place of the Litter tax account number (67).
  • Make sure the form is filled out completely, indicating the number of business establishments.
  • The amount due on a Virginia Litter tax return will never be zero. All taxpayers required to file Litter tax returns will owe Litter tax based on the number of business establishments they own and the Litter tax rate that applies to their business.
  • Taxpayers in business on January 1 of a year owe Litter tax for that tax year. Litter tax returns are due May 1 of the year following that tax year. A taxpayer who goes into business after January 1 of a year will not owe Litter Tax for that year, but will owe the tax the following year.
    • Example 1: A taxpayer begins their business December 15, 2011. That taxpayer will owe Litter Tax for the 2012 tax year and their 2012 return will be due May 1, 2013.
    • Example 2: A taxpayer begins their business January 15, 2012. That taxpayer does not owe Litter tax for the 2012 tax year. They will owe the tax for the 2013 tax year and their 2013 return is due May 1, 2014.
  • Please complete a Form R-3 if you are no longer in business. Do not send in a blank form.
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