Tracking, Reporting, and Paying Unclaimed Bottle Deposits
A beverage container is considered abandoned when deposits collected exceed deposits returned. Remittance of unclaimed deposits is required at the end of each quarter. However, if a deposit initiator refunds more than they receive in deposits in a given quarter, they may receive a refund not to exceed the amount they have remitted in the previous four quarters.
H.63 (Act 62 of 2019) authorizes the State of Vermont to recapture unclaimed beverage container deposits from deposit initiators. The State of Vermont uses unclaimed beverage container deposits to support Vermont’s Clean Water Fund.
If you have any questions about this topic, please contact the Business Tax division at (802) 828-2551 or tax.business@vermont.gov. We are here to help.
Deposit Initiator
The deposit initiator is the first distributor or manufacturer to collect the deposit on a beverage container sold to any person in Vermont. The deposit initiator is responsible for filing and remitting.
Deposit initiators must be registered with the Vermont Agency of Natural Resources (ANR) before they can file the quarterly report and are required to file and pay any amount due to the State electronically. If you, the deposit initiator, do not have a registration ID, please visit the Department of Environmental Conservation's website to register your company.
How to File
Deposit Initiators must file electronically each quarter with myVTax. Use myVTax Form ABD-614, Abandoned Beverage Container Deposit Remittance. Filings are due on the 25th of each month after the end of the quarter (January, April, July, October), in line with other quarterly tax filings to the Department of Taxes.
Tax Forms and Instructionshttps://legislature.vermont.gov/statutes/section/10/053/01530
| Form Number | Instructions | Title | Revised |
|---|---|---|---|
| ABD-614 | Abandoned Beverage Container Deposit Remittance - File using myVTax | 2022 |
Fact Sheets and Guidance
| Title | Revised | Number |
|---|---|---|
| Vermont's Beverage Container and Redemption Law ("the Bottle Bill") | N/A | N/A |
| 10 V.S.A. § 1530, Abandoned Beverage Container Deposits | 2019 | N/A |
| Vermont Department of Taxes ACH Credit Payment Guide | 2023 | GB-1104 |
Filing Due Dates
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2023 | 01/25/2024 |
| 03/31/2024 | 04/25/2024 |
| 06/30/2024 | 07/25/2024 |
| 09/30/2024 | 10/25/2024 |
| 12/31/2024 | 01/27/2025 |
Frequently Asked Questions
Can I subtract handling fees and other expenses from my company’s remittance?
Only abandoned deposits are covered under this statute. Deposit initiators must report all containers sold and redeemed and cannot retain any portion of the unclaimed deposits to cover expenses.
What types of beverage containers are covered under Vermont’s beverage redemption system and subject to deposit and remittance of unclaimed deposits?
All brands of beer or other malt beverages and mineral waters, mixed wine drinks, ready-to-drink spirits beverages, soda water, and carbonated soft drinks are covered under Vermont’s beverage container redemption deposit law. A deposit must be initiated by that product’s manufacturer or distributor, charged to the consumer, paid to the consumer for each container redeemed at a retailer or redemption center, and then paid by the deposit initiator to the retailer or redemption center operator.
Liquor is also a covered beverage under the law, but the Department of Liquor Control initiates all deposits for liquor containers and will continue to retain unclaimed deposits for department use under statute.
How often and when do deposit initiators have to file?
Filings are due on the 25th of each month after the end of the quarter (January, April, July, October), in line with other quarterly tax filings to the Department of Taxes.
What do deposit initiators need to report?
Deposit initiators will need to report the number of containers sold and the number of containers redeemed during the quarter that has just ended.
Deposit initiators must provide their Vermont Agency of Natural Resources (ANR) registration ID. If the initiator is not yet registered with ANR, this should be done before filing.
Are there penalties for failure to remit?
Yes, deposit initiators who do not file quarterly or who provide false or inaccurate information may be subject to penalties.
What if more deposits are redeemed than were collected in that quarter?
If a deposit initiator refunds more than they are paid in deposits in a given quarter, they may receive a refund not to exceed the amount they have remitted in the previous four quarters.
Will my sales data be shared with the public?
Data will only be shared in an aggregated form that does not identify individual deposit initiators.