Electronic Product Management: Implementing SB 20

Commonly Asked Questions About the Electronic Waste Recycling Fee

Starting January 1, 2005, retailers collect the Electronic Waste Recycling Fee on covered electronic devices from consumers. Retailers remit these fees to the Board of Equalization (BOE). The latest information on the Electronic Waste Recycling Fee program, including the retailer registration form and fee remittance deadlines, are available at: www.boe.ca.gov/sptaxprog/ewaste.htm Retailers can also subscribe to receive periodic e-mail notices from BOE about the program.

The CIWMB is working with the State Board of Equalization (BOE) to develop the answers to frequently asked questions. The following are answers that have been developed:

  Who pays the recycling fee?

The Electronic Waste Recycling Act of 2003 imposes a fee upon the first sale in California of a covered electronic device to a consumer by a retailer. The Act requires the retailer to collect the fee and remit the fee to the state. The general rule under California's Revenue and Taxation Law has long been that a lease is a continuing sale and purchase. Accordingly, the first lease of a new electronic device is the retail sale that is subject to the fee.

How much is the recycling fee?

The fee is based on the screen size of the electronic device.

Screen Size  (measured diagonally)	Recycling Fee
Greater than 4 inches and less than 15 inches	$6
Equal to or greater than 15 inches and less than 35 inches	$8
35 inches or larger	$10

When does collection of the fee begin?

Retailers are scheduled to begin collecting the fee on January 1, 2005.

Which products are subject to the fee?

The Act defines "covered electronic devices" (CEDs) that are subject to the fee.  As of June 1, 2004 the list of CEDs includes CRT-containing televisions and computer monitors, laptop computers, and LCD (liquid crystal display)-containing desktop computer monitors. The Department of Toxic Substances Control (DTSC) determines which products are CEDs. 

What about other electronic devices that contain CRTs or LCDs?

Only devices designated by DTSC are covered (see list above). Retailers need not collect fees from consumers for the sales of other video display-containing devices.

Where do retailers send the fee?

Retailers remit these fees to the Board of Equalization (BOE). The latest information on the Electronic Waste Recycling Fee program, including the retailer registration form and fee remittance deadlines, are available at: www.boe.ca.gov/sptaxprog/ewaste.htm

Is the fee taxable?

No. The fee is not subject to sales tax.

Who notifies retailers regarding which electronic devices are "covered"?

Manufacturers were required to notify retailers by April 1, 2004 if a device sold by that manufacturer is subject to the electronic waste recycling fee.

Can retailers be compensated for their administrative costs?

Yes. Sellers of covered electronic devices can retain three percent of the fees collected as reimbursement for their costs of collecting the fee.  The balance of the fee must be remitted to the State.

For more information about what is a "covered electronic device", visit the Department of Toxic Substances Control (DTSC) Web site.

As the Integrated Waste Management Board (CIWMB) works, in consultation with BOE, the Department of Toxic Substances Control (DTSC), and others, to implement this important legislation, more information will be available through this website. Note that any guidance provided by the CIWMB should not substitute for careful reading of the original statute or subsequent regulations.

The CIWMB recognizes the urgent need for answers and resolution to many outstanding issues, especially those related to fee collection. Guidance will be posted through this website as soon as it is available; please bookmark this site and check back often. Interested parties may wish to subscribe to the electronic waste listserv to receive notice of new developments.

Go to Retailer Information | Recycling Fee Information

Last updated: June 13, 2008