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Bottle Deposit: Distributors and Manufacturers

Bottle Deposit: Distributors and Manufacturers

Distributors and Manufacturers

Distributors and manufacturers sell beverages in returnable containers to retailers and dealers. They are responsible for collecting deposits and reporting unredeemed amounts to Treasury under the Bottle Deposit program.

Filing Guidelines

Quarterly Refunds

If a distributor refunds more in deposits than it collects (over-redemption), they may file Form 5817, Beverage Container Quarterly Refund Report online to request a refund from Treasury. This is optional; all refund requests can instead be reported with the annual Form 2666. Quarterly reports are due within 30 days after each quarter:

  • Quarter 1 (January – March): due April 30.
  • Quarter 2 (April – June): due July 30.
  • Quarter 3 (July – September): due October 30.
  • Quarter 4 (October – December): this period is included in the annual Form 2666 instead of a separate quarterly refund.

Annual Reporting

File Form 2666, Michigan Unredeemed Beverage Container Deposit Report online to report and pay unredeemed deposits by March 1 for the previous calendar year.

MiTreasury eServices – For Business

Payment Options

Pay Online

Make payments online via MiTreasury eServices – For Business.

Pay by Mail

Pay by check, money order, or cashier’s check made out to the State of Michigan. Include your account number and “Unredeemed Deposits” on the payment. Mail payments to:

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

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