Beverage container registration and filing

Requirements for deposit initiators

Federal lawsuit update: On October 23, 2009, the United States District Court lifted an injunction that had temporarily delayed the implementation of provisions requiring deposits on water beverage containers (see International Bottled Water Association, et. al., v. Paterson)

As a result of the court’s ruling, deposit initiators for water beverage containers are now subject to the new provisions of the law, as described below. Beginning October 31, 2009, deposit initiators for water beverage containers must collect deposits on all sales.

Deposit initiators for carbonated soft drinks, beer, malt beverages or wine coolers

You must do the following:

Register online as a deposit initiator
Account for all deposits that you collected on products sold on or after August 13, 2009
File reports online for the period August 13, 2009 - August 31, 2009 by September 21, 2009

Deposit initiators for water

You must do the following:

Register online as a deposit initiator
Collect deposits for water beverage containers sold on or after October 31, 2009
File reports online for the period September 1, 2009 – November 30, 2009

Deposit initiator

A deposit initiator is the first bottler, distributor, dealer or agent to collect the refund value (deposit) on a beverage container sold in New York State. You're a deposit initiator if you:

Are a bottler of beverages in a beverage container with an established refund value.
Are a distributor of beverages in a beverage container with an established refund value and did not purchase the container from a registered deposit initiator.
Are a dealer who sells or offers for sale a beverage in a beverage container and did not purchase the container from a registered deposit initiator.
Act as an agent on behalf of a registered deposit initiator.

How to register and file electronically

You can register online by following step-by-step beverage container deposit initiator online registration instructions. You can't register or file using paper forms. The online service for filing will be available the week of September 7, 2009.

When to register

If you initiate deposits:	You must register online:	Begin making deposits from sales:
For beer and soda (existing deposit initiators)	Prior to filing	On August 13, 2009
For water (new deposit initiators)	Prior to filing	On October 31, 2009 (See Deposit initiators for water, above)

If you will start doing activities that qualify you as a deposit initiator, you must register prior to collecting any deposits. You must begin making deposits from sales as soon as you become a deposit initiator.

Reporting periods and due dates

You must electronically file and make a payment within 20 days after the end of each quarter.

Quarter	Report due date
August 13, - August 31, 2009	September 21
September 1 - November 30, 2009	December 21
December 1 - February 28 (29), 2010	March 22

Your refund value account

As a deposit initiator you must establish a refund value account to hold the refund value (deposit) for each beverage container sold and to reimburse customers on beverage containers redeemed. You will use this account to supply your filing information for each quarter and to transfer unclaimed deposits to the Tax Department.

Claiming a refund

If you made an error on your quarterly report and it results in an overpayment:

electronically file an amended report for that quarter
use Form MT-230, Claim for Refund of Beverage Deposits to obtain your refund.

If you paid out more in redemptions than you collected in deposits during a quarter:

use Form MT-230, Claim for Refund of Beverage Deposits to be reimbursed for that quarter

For more information