Beverage Container Deposit Information
- What’s New
- Who Must Complete a Registration Application and File a Beverage Container Deposit Tax Return
- When to File
- Where to File
- Electronic Payment Options
- Interest and Penalties
Effective January 1, 2024, Conn. Gen Stat. §22a-244 increases the state Beverage Container Deposit from 5¢ to 10¢. For more information on the state bottle bill, visit the DEEP website at Bottle Bill FAQ.
Who Must Complete a Registration Application and File a Beverage Container Deposit Tax Return
Any "deposit initiator" for every beverage container sold in Connecticut that is subject to the bottle bill must open an account, register through myconneCT with the Connecticut Department of Revenue Service (DRS) and establish a special account depositing the amount equal to the refund value for each beverage container sold by such initiator. A deposit initiator is the first distributor, dealer, or agent to collect the deposit on a beverage container sold to any person within Connecticut.
Bottle Deposit initiators must file Form OP-515, Beverage Container Deposit Report, with DRS on or before the last day of January, April, July and October for each calendar quarter.
Businesses that are required to file the Beverage Container Deposit Tax may file online through myconneCT.
Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.
Click here to File, Pay, or Register Now on myconneCT!
All Beverage Container Deposit tax payments (e.g., return payments) must be made electronically.
DRS myconneCT
You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.
Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.
ACH Credit
ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For more information visit Filing and Paying Connecticut Taxes Electronically.
Late payment penalty is assessed at a rate of 10% of the balance of tax due as of the due date, or $50, whichever is greater. Interest is computed at the rate of 1% per month or fraction of a month from the due date until the date of payment. Interest is based on the amount that should have been remitted on time. This penalty and interest must not be paid from funds in the Special Account.