Internet Sales (Publication 109)
Additional Accounts, Licenses, and Permits

If you are required to register in California for a sellers permit or a Certificate of Registration—Use Tax, you may meet other registration and fee collection requirements.

California tire fee

If you sell new tires or vehicles and equipment that include new tires, you are required to collect a California Tire Fee from the retail purchaser. The California Tire Fee is imposed on the retail purchase of new tires. A retailer is required to collect from the retail purchaser the amount of the fee on each tire when the retailer sells or leases new or used motor vehicles, trailers, farm equipment, or construction equipment that include new tires (including the spare), or sells new tires for use with, but sold separately from, on-road or off-road motor vehicles, trailers, motorized equipment, construction equipment, or farm equipment.

For more information on the California Tire Fee, please see publication 91, California Tire Fee.

Covered electronic waste recycling (eWaste) fee

If you sell covered electronic devices, you are required to collect a Covered Electronic Waste Recycling (eWaste) Fee from the retail purchaser/leasee. The eWaste Fee is imposed on the retail purchase or lease of "covered electronic devices," which are video display products the Department of Toxic Substances Control (DTSC) determined to be hazardous when discarded. These devices include computer monitors, laptop computers, portable DVD players with LCD screens, "bare" cathode ray tubes (CRTs) and devices containing CRTs, televisions with LCD screens, plasma screens, or CRTs. The fee varies depending on the screen size. Please see the eWaste Fee rates posted on our website.

For more information on the eWaste Fee, please see publication 95, Electronic Waste Recycling Fee.

Lead-acid battery fee

If you sell or manufacture lead-acid batteries sold into California, you are required to register for the California Lead-Acid Battery Fee and/or the Manufacturer Battery Fee. The Lead-Acid Battery Fee is imposed on the retail purchaser of a replacement lead-acid battery in California. It is a fee that is collected by the retailer or a manufacturer making retail sales. A replacement lead-acid battery includes a new battery sold at retail to replace the battery that originally came with the vehicle, equipment, watercraft, or aircraft.

In addition to the Lead-Acid Battery Fee, there is a Manufacturer Battery Fee. This fee is imposed on the manufacturer for each lead-acid battery sold at retail in California, or sold to a dealer, wholesaler, distributor, or other person for retail sale in California. A person who imports lead-acid batteries into California from an out-of-state manufacturer, without jurisdiction in California, is considered the manufacturer.

For more information on the Lead-Acid Battery Fee and registration requirements, please see our Lead-Acid Battery Fees Guide.

Lumber products assessment

If you sell lumber products or engineered wood products, you are required to collect a lumber products assessment on sales of these items to consumers in California. The assessment is imposed on persons who purchase lumber products or engineered wood products for storage, use, or other consumption in California, at the rate of one percent (1%) of the sales price. In general, lumber products and engineered wood products subject to the one percent lumber products assessment are building products, usually used in construction, which are comprised of at least ten percent (10%) wood.

Retailers responsible for collecting the one percent lumber products assessment on sales of lumber products or engineered wood products are required to register for a Lumber Products Assessment account in addition to registering for a seller's permit or Certificate of Registration—Use Tax.

For more information, please see our online Tax Guide for California Lumber Products Assessment.