Follow the steps to accurately complete your Litter Control Fee Return.

1. Click ‘Get Form’ button to download the 2023 Form LF-5 and open it for completion.
2. Enter your business name, mailing address, city, state, and ZIP code in the provided fields.
3. Indicate the type of sales by checking the appropriate box: Wholesale, Retail, or Both.
4. In line 1, input the gross receipts from retail sales of litter-generating products sold within or into New Jersey during the tax year.
5. In line 2, enter any deductions applicable to your gross receipts based on the guidelines provided.
6. Subtract the value in line 2 from line 1 to obtain the balance subject to the fee, and enter this amount in line 3.
7. Select the correct fee rate based on your sales type and input it in line 4.
8. Calculate the amount of fee due by multiplying the balance subject to the fee (line 3) by the fee rate (line 4), and enter this in line 5.
9. If applicable, add any penalty and interest charges due in line 6.
10. Calculate the total amount due by adding the amounts in line 5 and line 6, and input this in line 7.
11. Ensure that both sides of the form are completed as required before finalizing.
12. In line 8, sum the amounts from both retail and wholesale sales to determine the total amount due.
13. Review your entries for accuracy, then save the completed form. You can choose to download, print, or share the document as necessary.

Complete your 2023 Form LF-5 online and ensure timely submission before the due date.