The Electronic Waste Recycling (eWaste) Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the Department of Toxic Substances Control (DTSC) as covered electronic devices (CEDs). Products covered by the fee include a variety of video display devices. Generally, to remit the fee, a retailer of CEDs must register with the California Department of Tax and Fee Administration (CDTFA). A retailer may retain three percent of the eWaste fee it collects as reimbursement for costs associated with the collection of the fee.
The fee is based upon the viewable size of the video display, measured diagonally. See the Special Taxes and Fees tax rates to view the rate. You must itemize the fee amount on the purchaser’s receipt and identify it as the electronic waste recycling fee or eWaste recycling fee.