Washington: How do I know if I need to file Litter Tax for AutoFile?

Do you need to pay Litter Tax?

The State Details Section of the Washington AutoFile enrollment form will ask you whether or not you're required to file Washington Litter Tax returns:

How can you determine if you need to pay Litter Tax?

1) Login to your Washington efile account and click "Get Started."

2) Click "Excise Tax"

3) Click "File Return"

4) On the next page, you'll a section for Selected Tax Classifications:

  • If you see "Litter Tax" listed in the section for "Other Taxes," you are required to file Litter Tax and you should select "Yes," in your AutoFile enrollment form. 
  • If you select "No," in the AutoFile enrollment form, but the state calculates a Litter Tax due when your return is AutoFiled, your Litter Tax will be filed automatically and your Litter Tax preferences will be automatically adjusted in your AutoFile enrollment form.)

*If you select "no," but the state calculates a Litter Tax owed when your return is AutoFiled, your Litter Tax will be filed automatically and your Litter Tax preferences will be automatically adjusted in your AutoFile enrollment form.

What is Litter Tax?

According to the state of Washington, if your business is a manufacturer, wholesaler or retailer who sells any of the products listed below in the state of Washington, you must report and pay litter tax at a minimal amount of 0.015%. These are often items with disposable packaging.

  • 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*

For more information, see the Washington Administrative Code here.