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 |
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.
For more information
- See FAQs
- See TSB-M-09(8.2)M, Federal Court Lifts Injunction Related to Beverage Containers For Water
- See TSB-M-09(8.1)M, Federal Court Modifies Injunction, Authorizing New York State to Implement Major Portions of Amendments to Returnable Container Act (Bottle Bill) – Revised
- See TSB-M-09(2), Registration and Filing Responsibilities for Beverage Container Deposit Initiators
- New York's Bottle Bill Returnable Container Act