Deposit Initiator Registration (Bottle Deposits)



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.

For more information, contact:

NYS Department of Environmental Conservation (DEC)
Division of Materials Management, Bureau of Waste Reduction & Recycling
625 Broadway
Phone: (518) 402-8706

NYS Department of Taxation and Finance
Miscellaneous Tax Returns Processing
W.A. Harriman Campus
Phone: (518) 485-2889

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