The plastic bag ban goes into effective on Oct. 1, 2021 and it requires that retailers comply with the followings:
1. Prohibit single-use plastic carryout bags in all retail and grocery stores, restaurants, takeout establishments, festivals, and markets.
2. Require an 8-cent charge for all recycled content paper or wheat straw paper carrout bags and for all reusable carryout bags made of thick film plastic. The 8-cent charge must be indicated on receipts to customers.
3. Based on charging the 8-cent for the bags, you must retain any sales tax collected in accordance with the charge and later you will be requested to send the taxes to a government agency.
4. The fee may not be collected from anyone with a voucher or electronic benefits card issued under the Supplemental Nutrition Assistance Program (SNAP), Women, Infants and Children (WIC), Temporary Assitance for Needy Families (TANF), or Food Assistance Program (FAP).
Please let us know if you have any other questions regarding this ban.
Min Won, CPA
Min Won & Associates