Electronic Waste Recycling (eWaste) Fee – Frequently Asked Questions (FAQs)
Frequently Asked Questions: Registering to Collect the FeeOpen All Close All
You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.
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 California Department of Tax and Fee Administration 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.
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
California Department of Tax and Fee Administration
P O Box 942879
Sacramento, CA 94279-0088
Telephone 1-800-400-7115 (TTY: 711)
Email Your Tax Questions