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Virginia Free Printable Form 200 Virginia Litter Tax Return for 2020 Virginia 200 - Litter Tax Return and Instructions

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200 - Litter Tax Return and Instructions
Form 200 Virginia Litter Tax Return

Form 200 - Virginia Litter Return and Tax Instructions 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 • 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 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 $10 Litter Tax is imposed on each Virginia business establishment from which such a business is conducted on January 1 of the taxable year. 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 • Non-drug drugstore sundry products 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. 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 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. eForms: File and pay your Litter Tax Return 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, 2002, and are subject to the Litter Tax, you are not liable for Litter Tax until May 1, 2004 for the year 2003. Mail Form 200 with your payment to: 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 $10.00 Tax No. of Virginia Business Establishments Due Date X $10 = 0000000000000000 2008888 000000 Account Number 2. Annual $15.00 Tax No. of Virginia Business Establishments FEIN X $15 = 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. 03/16 Date Phone Number 4. Penalty (See instructions). . . . . . . . . . . . . . . 5. Interest (See instructions). . . . . . . . . . . . . . . 6. Total Amount Due (Add Lines 3-5)
Extracted from PDF file 2019-virginia-form-200.pdf, last modified March 2016

More about the Virginia Form 200 Other TY 2019

We last updated the 200 - Litter Tax Return and Instructions in March 2020, so this is the latest version of Form 200, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 200 directly from TaxFormFinder. You can print other Virginia tax forms here.

Other Virginia Other Forms:

TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form R-5E R-5E - Nonresident Real Property Owner Exemption Certificate
Form PAR101 Power of Attorney and Declaration of Representative
Form 200 200 - Litter Tax Return and Instructions
Form R-5 R-5 - Nonresident Real Property Owner Registration Form
Form LPC-2 Notification of Transfer of Land Preservation Credit

Download all VA tax forms View all 136 Virginia Income Tax Forms


Form Sources:

Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 200 from the Department of Taxation in March 2020.

Show Sources >

Historical Past-Year Versions of Virginia Form 200

We have a total of six past-year versions of Form 200 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 200

Form 200 Virginia Litter Tax Return

2018 Form 200

Form 200 Virginia Litter Tax Return

2017 Form 200

Form 200 Virginia Litter Tax Return

2016 Form 200

Form 200 Virginia Litter Tax Return

200 - Litter Tax Return and Instructions 2015 Form 200

200 W 10 04 11.indd

200 - Litter Tax Return and Instructions 2013 Form 200

200 W 10 04 11.indd


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