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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