Deposit Initiator Registration (Bottle Deposits)

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Taxation and Finance, Department of State
Businesses that sell bottled beverages in New York State must collect a $0.05 deposit on every bottle sold. This rule is enforced by the New York State Department of Taxation and Finance (DTF).

The following beverages are covered by the law:
  • carbonated soft drinks,
  • beer and malt beverages,
  • wine coolers, and
  • water.
The following businesses must collect this fee:
  • Businesses that bottle beverages;
  • Businesses that distribute bottled beverages;
  • Businesses that sell bottled beverages; and
  • Agents for these businesses.
These businesses must:
  • register as a deposit initiator;
  • establish an account tracking the deposits;
  • track the deposits; and
  • remit unclaimed deposits to the DTF.
Customers can return bottles to any retailer that sells that beverage to reclaim the deposit fee.

Retailers do not need to register if they buy their bottled beverages from a business that has registered.

Additional resources

Claim for Refund of Beverage Deposits (PDF)

Tips for Retailers from DSNY

Sample Signs

Bottle Bill Collection Requirements

FAQ's About the NYC Recyclable Container Law

Beverage Container Registration Information- NYS Taxation and Finance

Corporation Tax Resource Center

For more information, contact:

NYS Department of Environmental Conservation (DEC)
Division of Materials Management, Bureau of Waste Reduction & Recycling
625 Broadway
Albany, NY 12233-7253
Phone: (518) 402-8706
Website: http://www.dec.ny.gov

NYS Department of Taxation and Finance
Miscellaneous Tax Returns Processing
W.A. Harriman Campus
Albany, NY 12227
Phone: (518) 485-2889
Website: http://www.tax.ny.gov
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