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Apr27
Electronic Waste Recycling Fee: CA Senate Bill No. 50
Linda Chan April 27, 2006
Know More: Environmental law 2.0, Environmental law
The California program to help pay for the cost of recycling video display devices began January 1, 2005. If the screen size measures more than 4" diagonally, a retailer must collect and report the fee for retail sales or leases of new or refurbished: televisions that contain cathode ray tubes, computer monitors that contain cathode ray tubes or use liquid crystal displays, laptop computers, or cathode ray tubes or other products that contain cathode ray tubes. Purchases for internal use are subject to the fee.

According to SB 50, manufacturers must inform retailers and the State Board of Equalization if an electronic device is subject to the waste recycling fee.

The fee is due each quarter on or before the last day of the month following each calendar quarter. A retailer is required to collect the fee at the time of sale. The amount of the fee is not subject to sales or use tax. It may keep 3% as reimbursement for costs associated with this program. If a retailer wants to pay the fee for the customer, it must provide an express statement to that effect on the receipt given to the customer at the time of sale. The State Board of Equalization collects the fee. A retailer must open an Electronic Waste Recycling Fee account.  After registering, the retailer will receive fee returns each quarter.

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