Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). The fees you collect and pay to the state provide funding for a program for consumers to return, recycle, and ensure safe and environmentally sound disposal of covered electronic devices (CEDs).
This guide will help you better understand the Covered Electronic Waste Recycling Fee (eWaste fee) and the obligations of CED retailers and consumers in California.
Covered Electronic Waste Recycling Fee
The eWaste fee is imposed on the retail purchase or lease of certain video display devices that have been identified by the Department of Toxic Substances Control (DTSC) as CEDs. The CDTFA collects the fee, which provides funding for the collection and recycling of these video products, in cooperation with the Department of Resources Recycling and Recovery (CalRecycle).
A retailer of CEDs must register with the CDTFA, file returns and remit the fee to the CDTFA. A consumer (customer) who purchases CEDs for personal or business use but does not pay the eWaste fee at the time of purchase must register and pay the fee to the CDTFA.
How the Revenue is Used
The fee was established to help pay for the safe recycling of video display devices such as computer monitors and televisions, which contain hazardous materials. Revenues from the fee are used to safely recycle the types of products covered by the fee. For more information on the recycling of electronic products and the use of the fee revenue, please visit CalRecycle's website.
How to Use This Guide
The Getting Started section provides key resources related to registration, filing returns, making payments, account maintenance, and other important information you need.
The Industry Topics section contains specific topics important to the covered electronic waste recycling fee.
The Resources section provides links to helpful information, including law and regulation information, publications, special notices, and information on how to contact us.
If You Need Help
If at any time you need assistance with topics included in this guide or have other related questions, please contact us by telephone or email for assistance. Contact information and hours of operation are available in the Resources section of this guide.
If you have suggestions for improving this guide, please contact us by email.
