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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.
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.