New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 38 - LITTER CONTROL FEE
Subchapter 5 - EXCLUSIONS AND DEDUCTIONS
Section 18:38-5.2 - Deductions
Universal Citation: NJ Admin Code 18:38-5.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The following sales of litter-generating products are considered deductions on the Litter Control Fee Return (Form LF-5):
1. A sale of a litter-generating product by a wholesaler or distributor to another wholesaler or distributor. For purposes of this section, the wholesaler or distributor designation does not include a manufacturer.
2. A sale of a litter-generating product by a company to another company owned wholly by the same individuals or companies.
3. A sale of a litter-generating product by a wholesaler or distributor owned cooperatively by retailers to those retailers.
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