The Commissioner had argued that deposit amounts be calculated inclusive of all beverage containers sold to distributors or dealers and delivered to their warehouses in Massachusetts. The ATB concluded that the Bottle Bill refers only to retail sales to consumers in Massachusetts. Thus, it held that Adirondack was entitled to a credit for beverage containers that were delivered to distributors and dealers located in Massachusetts where the containers were subsequently shipped out-of-state for retail sale. The Commissioner will address the issues raised in this case by amending the Bottle Bill Regulation, 830 CMR 94.323.1.
Commissioner of Revenue
July 25, 2007