Cargill Unit Owes $370,000 in New Jersey Litter Fees (Correct)

Cargill Meat Solutions Corp. is liable for more than $370,000 in taxes—including penalties and accrued interest—because as a manufacturer it didn’t qualify for a litter tax exemption, a New Jersey appeals court held Thursday.

The litter fee is imposed on wholesalers, distributors, and manufacturers that sell litter-generating products. Wholesalers that sell such products to other wholesalers are exempt, but manufacturers aren’t eligible, the court said.

Cargill argued it qualified for the wholesaler-to-wholesaler exemption under the Clean Communities Program Act—which funds an anti-littering program—because it sells nearly 100% of its packaged meats in New Jersey to other wholesalers. However, because ...