Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Covered Electronic Waste Recycling Fee Annotations

Retailer's Obligation to Pay the Fee.

The eWaste fee is generally imposed on the consumer of a new or refurbished covered electronic device (CED) at the time of purchase. The retailer of the CED is required to collect the eWaste fee from the consumer at the time of the retail sale. As with any charge associated with a retail purchase, if a customer refuses to pay the eWaste fee, the retailer can refuse to sell the CED to the customer. However, rather than refusing to sell the CED to the customer, the retailer may choose instead to sell the CED and pay the eWaste fee on behalf of the customer, in which case the retailer is obligated to pay the fee to the Board. 7/8/09.