Covered Electronic Waste Recycling Fees Guide
New Information — Effective January 1, 2026, retailers of covered battery-embedded (CBE) products are required to register with us and collect the CBE waste recycling fee. The fee is imposed on consumers and collected by retailers at the time of the retail sale or lease of certain new or refurbished CBE products (Senate Bill 1215; Stats. 2022, ch.370).
A vendor is required to register with us, if the retailer makes an election under the Public Resources Code (PRC) section 42464(e) to pay the fee to a vendor on behalf of the consumer.
A CBE product is generally a product containing a battery that is not designed to be easily removed by the user with no more than commonly used household tools. CBE products do not include the following:
- Covered electronic devices subject to the eWaste recycling fee.
- Certain medical devices.
- Certain energy storage systems.
- Certain electronic nicotine delivery systems.
A manufacturer is responsible for making determinations regarding which of their products fall within the definition of a CBE product. Retailers may consult with their manufacturer about specific products that meet the statutory definition of a CBE product. For more information on a manufacturer's responsibility, please visit the Department of Resources Recycling and Recovery's (CalRecycle) manufacturer information webpage.
To assist retailers with CBE product determinations, CalRecycle compiled lists of potential CBE products based on notices sent by manufacturers per PRC section 42466.2. These lists can be found in the Q&A posted on CalRecycle's SB 1215 Covered Battery-Embedded Products webpage.
CalRecycle establishes the CBE waste recycling fee rate, which is currently 1.5 percent of the retail sales price for each CBE product, not to exceed $15.00 per product (14 Cal. Code Regs, tit. 14, section 18660.40.) CalRecycle sets the CBE waste recycling fee rate by October 1 each year, and the rate is effective on January 1 of the following year.
For more information, please read our special notices, New Covered Battery-Embedded Waste Recycling Fee Beginning January 1, 2026, Registering for a Covered Battery-Embedded Waste Recycling Fee Account and New Covered Battery-Embedded Waste Recycling Fee Return and Reminder to Register.
The California Department of Tax and Fee Administration (CDTFA) administers two covered electronic waste recycling fee programs in cooperation with the Department of Resources Recycling and Recovery (CalRecycle).
- Covered Electronic Waste Recycling (eWaste) Fee
- Covered Battery-Embedded (CBE) Waste Recycling Fee
Helping your business succeed is important to us. The fees you collect and pay to the state provide funding for programs for consumers to return, recycle, and ensure safe and environmentally sound disposal of covered electronic devices (CEDs) including certain video display devices and covered battery-embedded products.
This guide will help you better understand the covered electronic waste recycling fee, the covered battery-embedded waste recycling fee, and the obligations of CED retailers and consumers in California.
Covered Electronic Waste Recycling Fee Programs
Covered Electronic Waste Recycling (eWaste) Fee
The eWaste fee is imposed on the retail purchase or lease of certain new or refurbished video display devices that have been identified in regulations adopted by the Department of Toxic Substances Control (DTSC).
Covered Battery-Embedded (CBE) Waste Recycling Fee
The CBE waste recycling fee is imposed on the retail purchase or lease of certain new or refurbished CBE products, as defined in Public Resources Code (PRC) section 42463(f).
A retailer of video display devices and CBE products must register with us, collect the relevant fees, file returns, and pay the fees to us. A consumer (customer) who purchases these products for personal or business use but does not pay the applicable fees at the time of purchase must register and pay the fees to us directly.
How the Revenue is Used
The fees were established to help pay for the safe collection and recycling of covered electronic waste including certain video display devices and CBE products that contain hazardous materials. For more information on the recycling of covered electronic products and the use of the fee revenue, please visit CalRecycle's website.
How to Use This Guide
This guide contains important information relevant to each covered electronic waste recycling program. Each section includes a summary of the application of the fee, and lists resources related to registration, applicable fee rates, return filing, and payments.
The Industry Topics section contains specific topics important to the covered electronic waste recycling fees.
The Resources section provides links to helpful information, including law and regulation information, publications, special notices, and information on how to contact us.
If You Need Help
If at any time you need assistance with topics included in this guide or have other related questions, please contact us by email or by calling our Customer Service Center at 1-800-400-7115 (TTY:711), and selecting the option for Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. Additional contact information and hours of operation are available on our How to Contact Us webpage.
If you have suggestions for improving this guide, please contact us by email.