Virginia 200 - Litter Tax Return and Instructions

200 - Litter Tax Return and Instructions
Form 200 Virginia Litter Tax Return
Form 200 - Virginia Litter Tax Return and Instructions
For Returns Due on and after May 1, 2021
Who is Liable For the Virginia Litter Tax: The Virginia Litter Tax does
not apply to individual consumers. The Litter Tax is imposed on every
“person” in the state who, on January 1 of the taxable year, was engaged
in business as a manufacturer, wholesaler, distributor, or retailer of
certain enumerated products. The tax is imposed on:
• An individual as a sole proprietor

The Litter Tax Return, Form 200, must be filed with the Virginia
Department of Taxation and the tax paid on or before May 1, regardless
of whether you operate on a calendar or fiscal year basis for tax
purposes. When the return is filed, the full amount of the tax as shown
on the face of the return should be paid. The Code of Virginia does not
provide for an extension of time to file Form 200 and pay the Litter Tax.
Tax Rates: An annual $20 Litter Tax is imposed on each Virginia
business establishment from which such a business is conducted on
January 1 of the taxable year.

• Partnerships, but not partners
• Limited liability companies, but not members
• S Corporations, but not shareholders
• Corporations, but not shareholders
• Associations, but not members
• Trusts or estates operating such businesses
Any person who manufactures, wholesales, distributes, or retails any
of the following products is subject to the 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

In addition to the $20 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 $30, for each Virginia business
establishment from which such business is conducted.
Penalty and Interest: If your Litter Tax Return is not filed and full
payment is not made by the due date, a penalty of 100% of the Litter
Tax plus $100 will apply. Interest will accrue at the underpayment rate
established under Code of Virginia Section 58. 1-15 on the unpaid
amount of tax and penalty from the due date of the return until the time
of payment.
When and Where To Pay: Pay the balance due as shown on this return
by midnight, May 1 regardless of whether you operate on a calendar or
fiscal year basis. No extension of time to file or pay is provided by law
and no such extension will be granted even if an extension has been
granted to file an income tax return.
If May 1 falls on a Saturday, Sunday or legal holiday you must file your
return by midnight of the next succeeding day that is not a Saturday,
Sunday or legal holiday.
Mail Form 200 with your payment to:

• Non-drug drugstore sundry products
eForms: File and pay your Litter Tax online using the Department’s
eForm. Simply complete the online version of the paper Litter Tax
Return by entering the tax information as you would if you were
completing a paper form. Payments are made electronically and you
may schedule payments to be made on a future date.
Filing Procedure: If you are not in business on January 1, you are
not liable for Virginia Litter Tax until the next succeeding calendar
year. For example, if you open your business on February 1, 2019,
and are subject to the Litter Tax, you are not liable for Litter Tax until
May 1, 2021 for the year 2020.

Virginia Department of Taxation
Litter Tax
P.O. Box 2185
Richmond, Virginia 23218-2185
Please enter your account number on the check or money order and
make a notation that the check is for Litter Tax. Payments returned by
the bank will be subject to a returned payment fee in addition to any
other penalties that may be incurred.
Where To Get Help: For assistance call 804.367.8037 or write to the
Department of Taxation; ATTN: Customer Services; P.O. Box 1115;
Richmond, VA 23218-1115.

Detach at dotted line below. DO NOT SEND ENTIRE PAGE.

Form 200	
(Doc ID 200)

Virginia Litter Tax Return - For Calendar Year

For assistance, call (804)367-8037.

1. Annual $20.00 Tax
No. of Virginia Business Establishments

Due Date

X $20 =

0000000000000000 2008888 000000
Account Number

2. Annual $30.00 Tax
No. of Virginia Business Establishments

FEIN

X $30 =

Name

3. Total (Add Lines 1 and 2). . . . . . . . . . . . . . . .

Address
City

State

ZIP

I declare that this return (including accompanying schedules and statements) has been examined
by me and to the best of my knowledge and belief is true, correct and complete.

Signature	
Va. Dept. of Taxation 200 W 2601140 Rev. 08/20

Date	

Phone Number

4. Penalty (See instructions). . . . . . . . . . . . . . .
5. Interest (See instructions). . . . . . . . . . . . . . .
6. Total Amount Due
(Add Lines 3-5)