Litter Fee - Litter Fee Tax Application. BEGINNING OCTOBER 1, 2002, THERE IS NO CHARGE TO THE MANUFACTURER, WHOLESALER OR RETAILER FOR THE APPLICATION FOR OR ISSUANCE OF A LITTER FEE PERMIT.
Laws 2002, Second Special Session, LB 32, Section 2, repealed the fee for manufacturers, wholesalers and retailers making application for a litter fee permit. Every person engaging in business in Nebraska as a manufacturer, wholesaler or retailer of products listed in Regulation 28-001 must file a Nebraska Tax Application, Form 20, for each place of business located in Nebraska.
A fee of twenty-five dollars ($25) applies to the renewal or issuance of a permit which has been revoked or suspended by the Tax Commissioner. A fee of fifty dollars ($50) applies for each successive revocation.
Litter Fee Regulation 28-004.01 is superseded by the provisions of Laws 2002,Second Special Session, LB 32, Section 2.
Mary Jane Egr
State Tax Commissioner
September 30, 2002