Effective December 1, 2010, the State of Delaware now requires any person or business engaged as a retailer in selling any "beverage" in "beverage containers," as those terms are defined under §2912 of Title 30 of the Delaware Code, to:

  1. Obtain a State of Delaware Retail Beverage Container Business License (at no cost) for each location at which beverage containers are sold; and
  2. Remit to the State of Delaware a Recycling Coupon with the $0.04 Recycling Fee for each beverage container sold at retail.

The Beverage Container Recycling Fee applies only to non-aluminous containers containing less than two (2) quarts of a beverage under pressure of carbonation. This includes:

  • Carbonated Mineral Water (except naturally sparkling mineral water)
  • Soda Water
  • Any carbonated beverage that does not contain alcohol (commonly known as a "soft drink")
  • Beer
  • Ale
  • Malt beverages containing alcohol

These requirements expire December 1, 2014.


The following are exempt from the Retail Beverage Container License and Recycling Fee:

  • Beverages in beverage containers sold at retail by non-profit organizations that are exempt from federal income tax under § 501(c) of the Internal Revenue Code of 1986 (26 U.S.C. § 501(c)), as amended
  • Sales in which beverage containers are purchased by a consumer for immediate consumption within the area under the control of the dealer


  • STEP 1: Register and Obtain a Retail Beverage Container Business License The Delaware Division of Revenue has identified a number of businesses that are required to comply with the Retail Beverage Container Business License. These businesses will receive State of Delaware Business License Forms beginning October 15, 2010.

    If you currently sell beverages in beverage containers as a retailer in Delaware and do not receive a Retail Beverage Container License form by November 1, 2010, please contact the Delaware Division of Revenue at (302) 577-8778 to register your business and to receive remittance coupons.

    A State of Delaware Retail Beverage Container License must be obtained in addition to any previously acquired State of Delaware business license. There is no additional fee for a Delaware Retail Beverage Container License.

  • STEP 2: Collect the Beverage Container Recycling Fee

    Any person or business required to obtain a Retail Beverage Container License in Delaware must remit to the Delaware Division of Revenue a $0.04 Beverage Container Recycling Fee for every beverage container sold in Delaware at retail.

    The retailer can pass this fee on to their customers, and have the option to list the Recycling Fee as a separate line item on their customers' invoices.

  • STEP 3: Remit Beverage Container Recycling Fee

    The Beverage Container Recycling Fee ($0.04 per beverage container sold) must be remitted monthly to the Delaware Division of Revenue, on or before the 20th day of each month for beverage containers sold the month before.

    To remit payment, you may file online or send a completed Beverage Container Recycling License Gross Receipts coupon and payment to:

    Delaware Division of Revenue
    P.O. Box 2340
    Wilmington, DE 19899-2340

    Checks should be made payable to the Delaware Division of Revenue.

    Please Note: Soon after obtaining and/or renewing a Retail Beverage Container License, licensees will receive their Beverage Container License Gross Receipts coupons by mail for the upcoming year. To remit payment, Licensees may use these coupons or access our online filing system or obtain online Beverage Container Recycling Fee coupons to remit payment.


Delaware Recycling Fund Frequently Asked Questions


Electronically Submit Recycling Fees to the State of Delaware
Correct Previously Filed Beverage Container Recycling Fee details
Change Account information or to indicate Beverage Container Sales have Ceased


The purpose of the Recycling Fee is to assist the Delaware Department of Natural Resources and Environmental Control (DNREC) in the goal of Universal Recycling, which will create an economy of scale wherein a dramatic increase in Delaware's diversion of recyclables occurs in the most cost-effective manner achievable, while simultaneously creating job opportunities and significantly reducing Delaware's rate of waste disposal. The Delaware Recycling Fund (the "Fund") has been established for the exclusive purpose of funding specific activities designed to enhance the state's recycling rate and the diversion of recyclables that would otherwise be land disposed.

The Retail Beverage Container License and the corresponding Recycling Fee is a means for the Delaware Division of Revenue to administer and collect the Recycling Fee for DNREC's use.

For more information about DNREC's Delaware Recycling Fund, please visit www.awm.delaware.gov or contact the Solid & Hazardous Waste Management Branch at (302) 739-9403.


Delaware Beverage Container Law Transition Page
DelLaws Chapter 275
DE Code Title 30, §2906 & §2912
DE Code Title 7, Ch. 60
Posters and Materials
Universal Recycling Page

For questions, contact Gina Milligan at (302) 577-8214, James Stewart at (302) 577-8170, or the Delaware Division of Revenue at 302-577-8778.