Electronic Waste Recycling (eWaste) Fee Sales Tax, Lay-away, Internet Sales, Drop-shipments, Invoices, Resale, Government Sales, and Donations – Frequently Asked Questions (FAQs)Open All Close All
No. However, you must list the amount of the fee on your customer invoice.
A lay-away is generally a contract to sell at a future date and the eWaste Fee would not apply until the full purchase price is paid and the sale is complete.
Yes. Internet sales are treated just like sales from bricks-and-mortar stores or sales by mail or phone. If you sell a CED to a California consumer and your business is in California, or you are required to hold a California seller's permit or are registered, or should be registered, to collect California use tax, you owe the fee. If you are not required to collect the fee, your customer owes it.
How does the Fee apply to California retailers making drop shipments of CEDs on behalf of out of state companies to consumers in California?
If a California retailer is instructed by an out of state retailer to ship a CED directly to a California consumer, the California retailer/drop shipper is obligated to collect the fee. Definition of retail sale, R & T Code section 6007 or for additional information on Drop Shipments, Regulation 1706.
Yes. But if a customer purchases a number of CEDs on one invoice, you may want to group the products and fees by fee category on your invoice. If you do this, you can list one fee total for each fee category.
|Quantity||Item||Price||Electronic Waste Recycling Fee 1/01/2013-12/31/2016||Electronic Waste Recycling Fee as of 1/01/2017|
|10||17" monitors @ $200 each||$2,000||$40||$60|
|2||36" televisions @ $500 each||$1,000||$10||$14|
You can use this method or list each CED and fee amount separately.
The Department does not prescribe any particular format for the invoice, but must be able to determine if the correct amount was collected and remitted on the number of CEDs sold. The law requires the retailer to separately state the electronic waste recycling fee on the customer's receipt. Either the CalRecycle or DTSC could later adopt a regulation prescribing the look of the invoice or receipt.
Sales for resale are not subject to the fee. Sales of CEDs shipped directly to locations outside California are not subject to the fee if the transaction is not subject to California sales or use tax.
You must maintain records to document any exempt sale, just like you do when you make a sale that is exempt from sales tax (resale certificates, shipping documents, and so forth). For help with information on sales for resale, please visit Publication 103, Sales for Resale. For information on sales shipped directly to locations outside California, please visit Publication 101, Sales Delivered Outside California.
Yes, retailers are required to collect the fee on retail sales or leases to the Federal government.
Yes. You must note that you have done so on the customer's receipt. The entire fee is due with your fee return. When a retailer pays the fee and indicates that on the receipt, the customer has no liability for the fee.
Yes. If you pull a CED from your display stock or inventory and use or donate it, you are considered the consumer. You must report the fee on your return.
Will the fee apply to configure-to-order sales made through a retailer but shipped by the manufacturer?
Yes. A consumer who buys a CED in a retail sale or a transaction subject to use tax owes the fee. The retailer is required to collect the fee and pay it to us.