Electronic Waste Recycling (eWaste) Fee – Frequently Asked Questions (FAQs)Open All Close All
Assembly Bill 575 amends the electronic waste recycling fee law effective July 18, 2005. Under specific conditions, a retailer who leases electronic devices to consumers may choose to pay the electronic waste recycling fee to the vendor of those devices instead of collecting the fee from the consumers/lessees.
AB 575 defines a vendor as the person making a sale of a covered electronic device (CED) for purposes of resale to a retailer, who will subsequently lease the CED to a consumer.
All of the following conditions must be met, a) the vendor must be registered with the Department to collect and remit the fee; b) the vendor must hold a valid seller's permit for sales and use tax purposes; c) the lessor/retailer must pay the fee to the vendor and the fee must be separately stated on the vendor's invoice to the express statement on the invoice, contract, or other record given to the lessee/consumer to document the lease/rental, that the fee has been paid on behalf of the lessee/consumer.
There is no impact on standard retail purchases by consumers. The bill does not change the existing eWaste law, but allows the retailer or the lessor an option in cases where commercial leasing of CEDs is involved.
Please call the CDTFA's Customer Service Center at 1-800-400-7115 Monday through Friday (except state holidays) 8:00 a.m. to 5:00 p.m. (Pacific Time), and select the option for Special Taxes and Fees.