Bottle Deposit

A beverage container quarterly refund report is only required if you are claiming a quarterly refund. This report is due within 30 days of the completion of each quarter:

• April 30
• July 30; and/or,
• October 30

Mail completed Form 5817 to:

Michigan Department of Treasury
Special Taxes/Misc. Taxes and Fees
P.O. Box 30781
Lansing, MI  48909

Distributors and manufacturers of beverages sold in returnable containers must file annual reports and pay all unredeemed beverage container deposits to the Michigan Department of Treasury.

• Payment may be made by check, money order, or cashier's check.
• Make payment payable to the State of Michigan.
• Write your account number and Unredeemed Deposits on the front of your payment.
• Mail completed Form 2666 and enclosed payment to:

Michigan Department of Treasury
Special Taxes/Misc. Taxes and Fees
P.O. Box 30781
Lansing, MI  48909

Retailers and dealers who sold beverages in returnable containers in Michigan during calendar year 2024 may request compensation for some of the costs for handling the empty returnable containers.

• Mail completed Form 2196 on or before June 1, 2025; forms postmarked after this date will not be honored.

Michigan Department of Treasury
Special Taxes/Misc. Taxes and Fees
P.O. Box 30781
Lansing, MI  48909

• Treasury will begin issuing reimbursement checks after August 1, 2025.
• See Form 2196 for more details.