Neb. Admin. Code § 316-28-001 — Nature of the Litter Fee

001.01 The Nebraska Litter Reduction and Recycling Act authorizes the collection of a litter fee to be administered by the Nebraska Department of Revenue. The litter fee is imposed at a rate of one hundred seventy-five dollars per one million dollars of gross proceeds from the manufacture and sale or sale at either wholesale or retail in this state of the products, including by-products, listed below. 001.02 In the case of manufacturers and wholesalers, the litter fee is imposed on the gross proceeds from the manufacture and sale or sale at wholesale in this state of the products, including by-products, falling into any of the following categories. 001.02A Food for human or pet consumption; 001.02B Cigarettes and other tobacco products; 001.02C Soft drinks and carbonated waters; 001.02D Liquor, wine, beer, and other malt beverages; 001.02E Household paper and household paper products; 001.02F Glass containers; 001.02G Metal containers; 001.02H Plastic or fiber containers made of synthetic material; 001.02I Cleaning agents and toiletries; and 001.02J Kitchen supplies. 001.03 In the case of retailers, the litter fee is imposed upon the gross proceeds from the sale at retail in this state of products which fall into the following categories. 001.03A Food for human consumption, beverages, soft drinks, carbonated waters, liquor, wine, beer, and other malt beverages, except those sold by retailers which are solely for consumption indoors on the retailer's premises; 001.03A(1) Food or beverages sold through a vending machine are presumed not to be solely for consumption on the retailer's premises, and are therefore subject to the fee. 001.03B Food for pet consumption; 001.03C Cigarettes and other tobacco products; 001.03D Household paper and household paper products; 001.03E Cleaning agents; and 001.03F Kitchen supplies. 001.04 The litter fee shall apply each time such products or by-products are manufactured and sold, or sold at either wholesale or at retail in this state. The fee shall not apply to any person whose annual gross proceeds from the sale of products subject to the fee are less than one hundred thousand dollars. Any person engaged in business as both a retailer and either a manufacturer or a wholesaler shall pay the fee either on the gross proceeds derived from retailing operations or on the gross proceeds derived from the manufacturing and wholesaling operations, whichever are greater. The litter fee is calculated by multiplying the annual gross proceeds from the sale of the above listed products, including by-products, for the period either from retailing operations or from manufacturing and wholesaling operations by .000175. 001.05 The litter fee does not apply to the gross proceeds of: 001.05A Products of farmers, ranchers, and fishermen; 001.05B Products stored in grain elevators which do not undergo milling or other processing; 001.05C Food and food products for human or pet consumption sold in bulk form and of a size not suitable for sale to consumers purchasing in the ordinary course of retail marketing. Bulk form does not include large quantities of any food or food products that are packaged or subpackaged in containers or that are suitable for sale to consumers in the ordinary course of retail marketing. For example, a pallet containing 4,800 six ounce cans of peas, individual tomatoes, apples, potatoes, or other similar items is not bulk form; 001.05D Fertilizer, seeds, annual plants, and any form of animal life, and animal feed sold for resale or use in the agricultural food industry; 001.05E Any animal, bird, or insect, or the milk, eggs, wool, fur, meat, honey, or other substance obtained therefrom, if the person performs only the growing or raising function of such animal, bird, or insect; or, 001.05F Any product not listed in Reg-28-001.02 and Reg-28-001.03 above. 001.06 Questions as to whether or not the litter fee applies to a specific product or person are to be directed to the Nebraska Department of Revenue in the format set out in Practice and Procedure Regulation 33-007. (Sections 81-1534, 81-1536, 81-1541, 81-1542, 81-1543, 81-1545, 81-1548.01, 81-1548.02, 81-1548.03, 81-1548.04, 81-1559, 81-1560, 81-1560.01, 81-1560.02, and 81-1560.03, R.R.S. 1999, and section 81-1566, R.S.Supp., 2005. March 7, 2006.