Covered Electronic Waste Recycling Fees Guide
Covered Battery-Embedded (CBE) Waste Recycling Fee

General Fee Application

The covered battery-embedded (CBE) waste recycling fee is assessed 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 or lessor of CBE products must collect the fee from purchasers (customers) at the time of the retail sale or lease of these products.

A CBE product, generally, is a product containing a battery from which the battery is not designed to be easily removed with no more than commonly used household tools. These products do not include the following:

• Covered electronic devices subject to the eWaste recycling fee
• Certain medical devices, as specified in PRC section 42463(f)(2)(A)
• Certain energy storage systems, as specified in PRC section 42463(f)(2)(C)
• Certain electronic nicotine delivery systems, as specified in PRC section 42463(f)(2)(D)

A retailer may retain three percent of the CBE waste recycling fee collected as reimbursement for all fee collection costs.

For additional information regarding CBE products, please visit CalRecycle's website.

Registration

Register online — COMING SOON!

Who is required to register?

Every person engaged in the business of selling (or leasing under a lease defined as a continuing sale and purchase) CBE products is required to register with us for a CBE waste recycling fee account, file returns, and pay the fee to us.

You must register with us, file returns as required, and pay the fee to us if you are:

• A California retailer that sells or leases CBE products, or
  • A retailer includes a marketplace facilitator selling CBE products through its marketplace.
• A customer who purchases CBE products for personal or business use but does not pay the CBE waste recycling fee at the time of purchase. This includes a retailer that becomes a consumer by removing these products from their inventory for purposes other than retail sale or resale, or
• A vendor collecting the CBE waste recycling fee from a retailer per PRC section 42464(d)(2).

Notes

1. Please see Assembly Bill (AB) 1402 (Stats. 2021, ch. 421) and our Tax Guide for Marketplace Facilitator Act for more information.

Fee Rates

COMING SOON!

By October 1, 2025, CalRecycle will establish the CBE waste recycling fee rate that will take effect January 1, 2026. Each October 1 thereafter CalRecycle will establish the CBE waste recycling fee rate that will take effect January 1 of the following calendar year.

We are required to collect the CBE waste recycling fee according to the Fee Collection Procedures Law (beginning with Section 55001 of the Revenue and Taxation Code).

Return and Payment

COMING SOON!

File a Return Online — You are required to file your return electronically through our online services homepage. The return and any payments are due on or before the last day of the month following the reporting period for which the fees are due. The return will be due on either a quarterly or yearly filing basis. Your filing frequency will be determined at the time you register.

You are required to file a return even if you did not have any reportable activity or do not owe an amount during the reporting period.

If you file a late return and/or make a late payment, we may assess a late penalty, interest, or both. See the Penalty and Interest topic in this section.

Visit our Tutorials or Online Filing Instructions webpages for instructions on how to file your returns through our online services coming soon.

Payments

Make a Payment — You may make payments through our online services homepage. Log in using your username and password and select the account for which you wish to make a payment. Under the I Want To section, select the Make a Payment link and follow the prompts.

Additional Payment Options — Visit our website for additional payment methods.

Electronic Funds Transfer (EFT) — Taxpayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees via EFT. Please visit our Electronic Funds Transfer (EFT) — Frequently Asked Questions (FAQs) for payment methods and payment deadline information.

Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, we will consider payments postmarked or received by the next business day to be on time.

Penalty and Interest

The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. Interest also applies to late fee payments.

Log in to your account to submit an online request for an extension to file a return, make a payment, or request relief from penalty (including interest due to a disaster).