Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(e) TAXES AND FEES (GOVERNMENTAL)
295.1237 E-Waste Recycling Fee. Revenue and Taxation Code section 6012(a)(2) provides that taxable gross receipts include all amounts received with respect to the sale, with no deduction for the cost of the materials used, labor or service cost, or any other expense of the retailer passed on to the customer.
The e-waste recycling fee is imposed on the purchasers of covered electronic devices, not on the retailers who sell these items. When retailers separately state the e-waste recycling fee on the receipts they issue to their customers, the retailers are not passing on expenses to the purchaser but are instead collecting the fee from the purchaser as required by statute. Therefore, the e-waste recycling fee is not included in gross receipts. 2/24/05. (2006–1).