Getting Started with Covered Electronic Waste Recycling Fee

General Fee Application

The Covered Electronic Waste Recycling Fee (“eWaste” fee) is assessed on the retail purchase or lease of covered electronic devices (CEDs), that are video display products with a screen size greater than four inches measured diagonally that the Department of Toxic Substances Control (DTSC) has determined to be hazardous when discarded. These products include computer monitors, laptop computers, portable DVD players with liquid crystal display (LCD) screens, “bare” cathode ray tubes (CRTs) and devices containing CRTs, and televisions with LCD, light-emitting diode (LED), or Organic light emitting diode (OLED) screens, plasma screens, or CRTs.

The eWaste fee varies depending on screen size. A retailer may retain 3 percent of the eWaste fee collected as reimbursement for all fee collection costs.

For additional information regarding CEDs, please refer to the Resources section, and visit the DTSC website.


Register online with us for a covered electronic waste recycling account by selecting Register a New Business Activity.

Who is required to register?

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


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

Fee Rates

There are three different eWaste fee rates; based on the following screen size categories, measured diagonally:

  • More than four inches, but less than 15 inches, or
  • Greater than or equal to 15 inches, but less than 35 inches, or
  • Greater than or equal to 35 inches.

CDTFA is required to collect the eWaste fee pursuant to the Fee Collection Procedures Law (commencing with Section 55001 of the Revenue and Taxation Code).

Visit our Tax Rates — Special Taxes and Fees web page to view current and historical rates for the eWaste fee.

Return and Payment

File your return online — CDTFA's online filing service is easy, fast, and free.

Beginning January 1, 2023, all covered electronic waste recycling fee (eWaste fee) accounts are required to electronically file an Electronic Waste Recycling Fee Return and pay the fee online. 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 Electronic Waste Recycling Fee Return, is 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 during the reporting period.

Filing a late return and/or late payment may result in a late penalty and/or interest assessment. See Penalty and Interest topic in this section.


You are required to file your return and pay your eWaste fees online. Visit our website to make a payment and learn about our various payment options.

If your average monthly fee payment is $20,000 or more, you are required to pay by Electronic Funds Transfer (EFT). CDTFA will notify you in writing if you are required to pay your fees electronically.

Payments must be submitted by the due date to be considered timely. For an EFT payment to be timely, it must be initiated on or before the filing due date and funds must settle into the CDTFA's bank account on or before the banking day following the due date. Please note, some EFT payments made on the return's due date may need to be initiated before 3:00 p.m. (Pacific time) to be received timely. For more information regarding EFT payments, please see our EFT FAQs.

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 or relief from penalty (including interest due to a disaster).