About
State
Taxation and Finance, Department of
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.
- Businesses that bottle beverages;
- Businesses that distribute bottled beverages;
- Businesses that sell bottled beverages; and
- Agents for these businesses.
- register as a deposit initiator;
- establish an account tracking the deposits;
- track the deposits; and
- remit unclaimed deposits to the DTF.
Retailers do not need to register if they buy their bottled beverages from a business that has registered.
Additional resources
NYS Department of Environmental Conservation (DEC)
Address
Division of Materials Management, Bureau of Waste Reduction & Recycling
625 Broadway
Albany NY 12233-7253
Division of Materials Management, Bureau of Waste Reduction & Recycling
625 Broadway
Albany NY 12233-7253
Website
http://www.dec.ny.gov
Phone
(518) 402-8706
NYS Department of Taxation and Finance
Address
Miscellaneous Tax Returns Processing
W.A. Harriman Campus
Albany NY 12227
Miscellaneous Tax Returns Processing
W.A. Harriman Campus
Albany NY 12227
Website
http://www.tax.ny.gov
Phone
(518) 485-2889
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