Electronic Waste Recycling (eWaste) Fee - FAQ
Frequently Asked Questions: Registering to Collect the Fee
- How do I apply for an electronic waste recycling fee account number?
- Do I have to collect the fee if I don't have an account number?
- Do I need to register if my business is located outside California?
- Can consumers register to pay the fee directly?
- I have additional questions on registering and collecting the fee. How do I contact the Waste Reduction Section?
- How do I apply for an electronic waste
recycling fee account number?
You may register for an account using online electronic registration (eReg). eReg is the convenient way to register and is available 24 hours a day.
- Do I have to collect the fee if I don't
have an account number?
Yes. You must start collecting the fee on January 1, 2005. Do not wait to receive an account number before you start collecting the fee. We will send your account number as quickly as we can. You will not receive a permit or any special authorization to collect the fee. If you do not pay the fees you owe on time, penalties and interest will apply.
- Do I need to register if my business
is located outside California?
Yes. If you are required to have a California seller's permit or if you are registered, or should be registered, to collect California use tax, you must collect the fee when you sell CEDs to California consumers. Out-of-state sellers who are not required to hold a California seller's permit or are not obligated to collect California use tax are not presently required to collect the fee. Consumers who buy from those retailers owe the fee to the state. Out-of-state retailers who are not required to collect the fee may voluntarily register to collect the fee as a courtesy to their customers. That voluntary registration, by itself, does not make the retailer obligated to collect California use tax.
If you are an out-of-state seller and you are not sure whether you need to register with the Board of Equalization to comply with California's Sales and Use Tax Laws, see our Publication 77, Do You Need to Register with California? For Out-of-State Sellers.
- Can consumers register to pay the fee
Yes. Consumers can register with us and pay the fee directly if they purchase new or refurbished CEDs in transactions where the retailer is not obligated to collect the fee (in those cases, the consumer owes the fee to the state). For example, consumers might choose to register with us and pay the fee directly when they buy CEDs,
- For resale, then remove them from inventory for personal or business use.
- From an out-of-state seller who is not required to collect the fee.
- I have additional
questions on registering and collecting the fee. How do I contact
Special Taxes and Fees?
Special Taxes and Fees, MIC: 88
State Board of Equalization
P O Box 942879
Sacramento, CA 94279-0088
Telephone 800-400-7115 (TTY: 711)
Email Your Tax Questions