Covered Electronic Waste Recycling Fees Guide
Covered Electronic Waste Recycling (eWaste) Fee

General Fee Application

The covered electronic waste recycling (eWaste) fee is assessed on the retail purchase or lease of certain new or refurbished video display devices, as identified in regulations adopted by the Department of Toxic Substances Control (DTSC). For a list of video display devices identified by DTSC, please refer to the Industry Topics section.

The eWaste fee varies depending on screen size. A retailer may retain three percent of the eWaste fee collected as reimbursement for all fee collection costs.

For additional information regarding video display devices, please refer to the Resources section, and visit DTSC's website.

Registration

Register online with us for an eWaste fee account by selecting Register a New Business Activity.

Who is required to register?

You must register with us, file returns as required, and pay the fee to us if you are:

• A California retailer that sells or leases video display devices, or
  • A retailer includes a marketplace facilitator selling video display devices through its marketplace.
• A customer who purchases video display devices for personal or business use but does not pay the eWaste fee at the time of purchase. This includes a retailer that becomes a consumer by removing these products from their inventory for purposes other than retail sale or resale, or
• A vendor collecting the eWaste fee from a retailer per Public Resource Code section 42464(d)(2).

Notes

1. Please see Assembly Bill (AB) 1402 (Stats. 2021, ch. 421) and our Tax Guide for Marketplace Facilitator Act for more information.

Fee Rates

There are three different eWaste fee rates; based on the following screen size categories, measured diagonally:

• More than four inches, but less than 15 inches, or
• Greater than or equal to 15 inches, but less than 35 inches, or
• Greater than or equal to 35 inches.

We are required to collect the eWaste fee according to the Fee Collection Procedures Law (beginning with Section 55001 of the Revenue and Taxation Code).

Visit our Tax Rates — Special Taxes and Fees webpage to view current and historical rates for the eWaste fee.

Return and Payment

File your return online — Our online filing service is easy, fast, and free.

You are required to electronically file an Electronic Waste Recycling Fee Return and pay the fee online. The return and any payments are due on or before the last day of the month following the reporting period for which the fees are due. The Electronic Waste Recycling Fee Return, is due on either a quarterly or yearly filing basis. Your filing frequency will be determined at the time you register.

You are required to file a return even if you did not have any reportable activity during the reporting period.

Filing a late return and/or late payment may result in a late penalty and/or interest assessment. See Penalty and Interest topic in this section.

Payment

Make a Payment — You may make payments through our online services homepage. Log in using your username and password and select the account for which you wish to make a payment. Under the I Want To section, select the Make a Payment link and follow the prompts.

Additional Payment Options — Visit our website for additional payment methods.

Electronic Funds Transfer (EFT) — Taxpayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees via EFT. Please visit our Electronic Funds Transfer (EFT) — Frequently Asked Questions (FAQs) for payment methods and payment deadline information.

Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, we will consider payments postmarked or received by the next business day to be on time.

Penalty and Interest

The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. Interest also applies to late fee payments.

Log in to your account to submit an online request for an extension to file a return, make a payment, or request relief from penalty (including interest due to a disaster).