Electronic Waste Recycling (eWaste) Fee - FAQ

Frequently Asked Questions: Paying the Fee to the Board of Equalization

  1. How will I pay the fee to the Board of Equalization?
  2. Can I pay my fee by EFT (Electronic Funds Transfer)?
  3. When are returns due?
  4. Can I include my fee payments with my sales and use tax return?
  5. I see that I am allowed to keep a three percent administration fee. How will I deduct that from the amount I owe on my return?
  6. Do I have to tell my customers that I can keep three percent of the fee to cover my administrative costs?
  7. What kind of records must I keep?

  1. How will I pay the fee to the Board of Equalization?

    You must pay the fee on a quarterly basis, using the Electronic Waste Recycling Fee Return we mail to you. The return and fee are due on the last day of the month following the close of the calendar quarter. In the future, we may change your filing frequency to monthly or annually, depending on the fee amounts you are paying each quarter. We will inform you in writing of any change to your filing frequency.

  2. Can I pay my fee by EFT (Electronic Funds Transfer)?

    Yes, you can pay the Electronic Waste Recycling Fee by EFT. You must first file a separate authorization agreement form to use this payment option. Learn more about the EFT program for Special Taxes accounts.

  3. When are returns due?

    Electronic Waste Recycling Fee Returns are due on a quarterly basis with the due date being the last day of the month following a calendar quarter. If the due date falls on a Saturday, Sunday or State holiday, feepayers have until the next business day to file and pay the eWaste fee.

  4. Can I include my fee payments with my sales and use tax return?

    No. You must send the fees to us separately along with a completed Electronic Waste Recycling Fee Return. If you do not file a complete return with your payment, you will owe a 10 percent penalty.

  5. I see that I am allowed to keep a three percent administration fee. How will I deduct that from the amount I owe on my return?

    There will be a line item on the return.

  6. Do I have to tell my customers that I can keep three percent of the fee to cover my administrative costs?

    No.

  7. What kind of records must I keep?

    You must keep records that are necessary to determine the correct fee liability, such as

    • The normal books of account (can include information stored on computers).
    • Documents of original entry (for example, bills, receipts, invoices, job orders, contracts, or other documents) supporting the entries in your books of account.
    • All schedules or working papers used to prepare your fee returns.

    Your records must show all of the following:

    • Details of every transaction subject to the fee including sales or leases you may consider to be exempt.
    • All deductions claimed in filing returns.
    • The sales price of all CEDs subject to the fee, by fee category.

    You must keep records for four years unless we give you written authorization to destroy them sooner. See Regulation 4901, Records for more information on record keeping requirements.

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