Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Covered Electronic Waste Recycling Fee
Public Resources Code
CHAPTER 8.5 ELECTRONIC WASTE RECYCLING
Article 2. Definitions
(a) "Account" means the Electronic Waste Recovery and Recycling Account created in the Integrated Waste Management Fund under Section 42476.
(b) "Authorized collector" means any of the following:
(1) A city, county, or district that collects covered electronic devices.
(2) A person or entity that is required or authorized by a city, county, or district to collect covered electronic devices pursuant to the terms of a contract, license, permit, or other written authorization.
(3) A nonprofit organization that collects or accepts covered electronic devices.
(4) A manufacturer or agent of the manufacturer that collects, consolidates, and transports covered electronic devices for recycling from consumers, businesses, institutions, and other generators.
(5) An entity that collects, handles, consolidates, and transports covered electronic devices and has filed applicable notifications with the department pursuant to Chapter 23 (commencing with Section 66273.1) of Division 4.5 of Title 22 of the California Code of Regulations.
(c) "Consumer" means a person who purchases a new or refurbished covered electronic device in a transaction that is a retail sale or in a transaction to which a use tax applies pursuant to Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code.
(d) Notwithstanding Section 40118, "department" means the Department of Toxic Substances Control.
(e) (1) Except as provided in paragraph (2), "covered electronic device" means a video display device containing a screen greater than four inches, measured diagonally, that is identified in the regulations adopted by the department pursuant to subdivision (b) of Section 25214.10.1 of the Health and Safety Code.
(2) "Covered electronic device" does not include any of the following:
(A) A video display device that is a part of a motor vehicle, as defined in Section 415 of the Vehicle Code, or any component part of a motor vehicle assembled by, or for, a vehicle manufacturer or franchised dealer, including replacement parts for use in a motor vehicle.
(B) A video display device that is contained within, or a part of a piece of industrial, commercial, or medical equipment, including monitoring or control equipment.
(C) A video display device that is contained within a clothes washer, clothes dryer, refrigerator, refrigerator and freezer, microwave oven, conventional oven or range, dishwasher, room air-conditioner, dehumidifier, or air purifier.
(D) An electronic device, on and after the date that it ceases to be a covered electronic device under subdivision (e) of Section 25214.10.1 of the Health and Safety Code.
(f) "Covered electronic waste" or "covered e-waste" means a covered electronic device that is discarded.
(g) "Covered electronic waste recycling fee" or "covered e-waste recycling fee" means the fee imposed pursuant to Article 3 (commencing with Section 42464).
(h) "Covered electronic waste recycler" or "covered e-waste recycler" means any of the following:
(1) A person who engages in the manual or mechanical separation of covered electronic devices to recover components and commodities contained therein for the purpose of reuse or recycling.
(2) A person who changes the physical or chemical composition of a covered electronic device, in accordance with the requirements of Chapter 6.5 (commencing with Section 25100) of Division 20 of the Health and Safety Code and the regulations adopted pursuant to that chapter, by deconstructing, size reduction, crushing, cutting, sawing, compacting, shredding, or refining for purposes of segregating components, for purposes of recovering or recycling those components, and who arranges for the transport of those components to an end user.
(3) A manufacturer who meets any conditions established by this chapter and Chapter 6.5 (commencing with Section 25100) of Division 20 of the Health and Safety Code for the collection or recycling of covered electronic waste.
(i) "Discarded" has the same meaning as defined in subdivision (b) of Section 25124 of the Health and Safety Code.
(j) "Electronic waste recovery payment" means an amount established and paid by the Department of Resources Recycling and Recovery pursuant to Section 42477.
(k) "Electronic waste recycling payment" means an amount established and paid by the Department of Resources Recycling and Recovery pursuant to Section 42478.
(l) "Hazardous material" has the same meaning as defined in Section 25501 of the Health and Safety Code.
(m) "Manufacturer" means either of the following:
(1) A person who manufacturers a covered electronic device sold in this state.
(2) A person who sells a covered electronic device in this state under that person's brand name.
(n) "Person" means an individual, trust firm, joint stock company, business concern, and corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. Notwithstanding Section 40170, "person" also includes a city, county, city and county, district, commission, the state or a department, agency, or political subdivision thereof, an interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
(o) "Recycling" has the same meaning as defined in subdivision (a) of Section 25121.1 of the Health and Safety Code.
(p) "Refurbished," when used to describe a covered electronic device, means a device that the manufacturer has tested and returned to a condition that meets factory specifications for the device, has repackaged, and has labeled as refurbished.
(q) "Retailer" means a person who makes a retail sale of a new or refurbished covered electronic device. "Retailer" includes a manufacturer of a covered electronic device who sells that covered electronic device directly to a consumer through any means, including, but not limited to, a transaction conducted through a sales outlet, catalog, or the Internet, or any other similar electronic means.
(r) (1) "Retail sale" has the same meaning as defined under Section 6007 of the Revenue and Taxation Code.
(2) "Retail sale" does not include the sale of a covered electronic device that is temporarily stored or used in California for the sole purpose of preparing the covered electronic device for use thereafter solely outside the state, and that is subsequently transported outside the state and thereafter used solely outside the state.
(s) "Vendor" means a person that makes a sale of a covered electronic device for the purpose of resale to a retailer who is the lessor of the covered electronic device to a consumer under a lease that is a continuing sale and purchase pursuant to Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code.
(t) "Video display device" means an electronic device with an output surface that displays, or is capable of displaying, moving graphical images or a visual representation of image sequences or pictures, showing a number of quickly changing images on a screen in fast succession to create the illusion of motion, including, if applicable, a device that is an integral part of the display, in that it cannot be easily removed from the display by the consumer, that produces the moving image on the screen. A video display device may use, but is not limited to, a cathode ray tube (CRT), liquid crystal display (LCD), gas plasma, digital light processing, or other image projection technology.
History.—Amended by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004. Stats. 2005, Ch. 59 (AB 575), in effect July 18, 2005, added "diagonally" after "measured" in subdivision (f)(1), added new subdivision (t), and designated existing subdivision (t) as subdivision (u). Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted quotation mark before ""Except as provided in paragraph (2)," in paragraph (1) of subdivision (f). Stats. 2010, Ch. 654 (SB 1494), in effect January 1, 2011, deleted former subdivision (c) which read: ""Board" means the California Integrated Waste Management Board." and relettered former subdivisions (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), and (u) as (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), respectively. Stats. 2012, Ch. 523 (AB 549), in effect January 1, 2013, substituted "Notwithstanding Section 40118, "department"" for "Department" in subdivision (d), substituted "Department of Resources Recycling and Recovery" for "board" in subdivisions (j) and (k), and substituted "either" for "any" in first sentence of subdivision (m).