New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 38 - LITTER CONTROL FEE
Subchapter 5 - EXCLUSIONS AND DEDUCTIONS
Section 18:38-5.1 - Exclusions

(a) Any retailer with less than $ 500,000 in annual gross receipts from retail sales of litter-generating products within the State is excluded from filing and payment of the fee for any year in which such amount is not met. When annual gross receipts from all retail sales of litter-generating products are $ 500,000 or more, a retailer is subject to the fee on total annual gross receipts from all sales of litter-generating products, including the initial $ 500,000 of retail sales of such products.

(b) For purposes of this section, the retailer designation includes a manufacturer primarily engaged in the business of making retail sales. Primarily means that more than 50 percent of gross receipts from all sales are retail sales.

(c) Any owner or operator of a restaurant with less than 10 percent in annual retail sales of meals or food prepared and ready to be eaten for consumption off the premises of the restaurant or any owner or operator of a restaurant, the principal activity of which consists of preparing for consumption within the restaurant a meal or food to be eaten on the premises, is excluded from filing and payment of the fee for any year in which such conditions are met.