Free Electronic Waste Recycling Fee Return - California

BOE-501-ER (FRONT) REV. 5 (12-08)

BOARD OF EQUALIZATION

STATE OF CALIFORNIA

ELECTRONIC WASTE RECYCLING FEE RETURN DUE ON OR BEFORE

[ FOID

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YOUR ACCOUNT NO.

BOARD OF EQUALIZATION
ENVIRONMENTAL FEES DIVISION
PO BOX 942879
SACRAMENTO CA 94279-7076


READ INSTRUCTIONS BEFORE PREPARING This return includes fees paid to you (vendor) by a retailer pursuant to a lease agreement. (See instructions on reverse.) COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED 1. Total number of new or refurbished CEDs sold or leased this period 2. Self-consumed new or refurbished CEDs (see instructions on reverse) 3. Total number of items (add lines 1 and 2) 1. 2. 3.

CEDs Excluded from the Fee (enter below, on lines 4, 5, and 6, the number of items included in line 3 that are not subject to the fee) 4. Items sold in interstate or foreign commerce 5. Items sold to other retailers for the purposes of resale 6. Other (Do not include fee paid CEDs purchased prior to January 1, 2009. See Schedule A attached.) 7. Total number of items excluded from the fee (add lines 4, 5, and 6) 8. Total number of items subject to the fee (subtract line 7 from line 3) CALCULATE FEES DUE (Enter number of items from line 8 by category in column A. Multiply A x B, enter the total in column C.) 9. Enter number of CEDs more than 4 inches, less than 15 inches 10. Enter number of CEDs 15 inches or more, less than 35 inches 11. Enter number of CEDs 35 inches or more 12. Total (enter total for lines 9C, 10C, and 11C) Returned Merchandise (Do not include CEDs sold prior to January 1, 2009. See Schedule A attached.) Enter number of CEDs in A by category. Multiply A x B, enter total in column C. 13. Enter number of CEDs more than 4 inches, less than 15 inches 14. Enter number of CEDs 15 inches or more, less than 35 inches 15. Enter number of CEDs 35 inches or more
16. Total Returned Merchandise Credit (enter total for lines 13C, 14C, and 15C)
Calculate Administrative Fee 17. Fee Credit Adjustment (from Schedule A, line 11C) 18. Net Fees (subtract amounts on lines 16 and 17 from the amount on line 12) 19. Multiply amount on line 18 x Fees Due and Payable 20. Total amount of fees due (subtract line 19 from line 18) 21. Penalty (multiply line 20 by 10% (0.10) if payment is made after due date shown above) 22. INTEREST: One month's interest is due on the total fee for each month or fraction of a month
that payment is delayed after the due date. The adjusted monthly interest rate is
PENALTY INTEREST

4. 5. 6. 7. 8.
A NUMBER B FEE AMOUNT C SUBTOTAL

9. 10. 11.

x x x

$ $ $ 12. $

.00 .00 .00 .00
C SUBTOTAL

A NUMBER

B FEE AMOUNT

13. 14. 15.

x x x

$ $ $
16. $

.00 .00 .00
.00

17. $ 18. $ 19. $

.00 .00 .00

20. $ 21. $ 22. $ 23. $

.00 .00 .00 .00

23. TOTAL AMOUNT DUE AND PAYABLE (add lines 20, 21, and 22)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ]
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE PRINT NAME TELEPHONE NUMBER

(

)

DATE

Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records.

ER

BOE-501-ER (BACK) REV. 5 (12-08)

ELECTRONIC WASTE RECYCLING FEE RETURN - INSTRUCTIONS
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your fees. Other credit cards will not be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov.After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return. GENERAL INFORMATION The Board of Equalization collects the covered electronic waste recycling fee ("fee") imposed by the Electronic Waste Recycling Act of 2003 (Act) (Public Resources Code section 42460, et seq.). Starting January 1, 2005, the Act requires you (the retailer or lessor) to collect a fee when you sell or lease certain video display devices to consumers. The consumer owes the fee on the purchase, but you must collect the fee when you make a retail sale or lease of a covered electronic device by any means, including in a store, by mail order, or over the Internet. Sales to the U.S. Government are not exempt from the fee. You may retain three percent of the fees you collect. SALES OR LEASES THAT ARE SUBJECT TO THE FEE You must collect the fee on the retail sale or lease of a new or refurbished video display device that has a screen size of more than 4 inches measured diagonally, unless you have already paid the fee to a registered vendor and provided a statement on your customer's invoice that the fee has been paid on the customer's behalf. For purposes of calculating the fee, use the viewable screen size. These devices are called "covered electronic devices" (CEDs). Pursuant to regulations adopted by the DTSC (Cal. Code Regs., Title 22, sections 66260.10 and 66260.201) the following CEDs are subject to the fee, effective January 1, 2005, unless otherwise excluded: Televisions that contain cathode ray tubes.
Computer monitors that contain cathode ray tubes.
Desktop computer monitors that contain liquid crystal displays.
Laptop computers with liquid crystal displays.
"Bare" cathode ray tubes.
Any other device that contains a cathode ray tube.
Televisions that contain liquid crystal displays (effective July 1, 2005).
Plasma televisions (effective July 1, 2005).
Portable DVD players with LCD screens (effective July 1, 2007).
Refurbished, when used to describe a CED, means a device that the manufacturer has tested and returned to a condition that meets factory specifications, is repackaged, and labeled as refurbished. EXCLUSIONS FROM THE FEE A retailer or lessor does not have to collect the fee if the CED is: Used and not refurbished. Part of a motor vehicle, as defined by Vehicle Code section 415, or a component part of a motor vehicle assembled by or for a vehicle manufacturer or franchised dealer. This includes replacement parts for use in a motor vehicle.
Contained within, or a part of a piece of industrial, commercial, or medical equipment, including monitoring or control equipment.
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. In addition, the following CED sales are not subject to the fee: Sales for resale. Sales of products you ship directly to a location outside California, if the transaction is not subject to California sales or use tax. If the consumer takes possession of the product in California, the fee applies. You must maintain records to document any exempt sale, as you do when you make a sale that is exempt from sales tax. FILING INSTRUCTIONS All sales of CEDs from all locations must be reported on one return. You cannot allocate these sales by location. Additionally, the return must be completed and filed even though you may not have made any retail sales or leases of CEDs during the period. Returns must be postmarked on or before the last day of the month following the calendar quarter for which the fees are due. The return must be accompanied by your payment to the State Board of Equalization for the amount of fee(s) due (less 3%). Late payments are subject to a penalty of 10 percent and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code. RETURN PREPARATION Check the box if any of the sales reported on this return are sales made by a retailer, pursuant to a lease, and paid to you as the vendor of the CEDs. See Assembly Bill No. 575, effective July 18, 2005 [Public Resources Code sections 42463(t), 42464(d), 41464.2, and 42464.8] which permits a retailer to pay the fee to the vendor on behalf of the lessee under certain conditions. Line 1 Enter the number of new or refurbished CEDs sold or leased during the reporting period. Please note that all sales and leases should be reported whether the CED is subject to the fee or not subject to the fee due to an exclusion. Line 2 Enter the number of CEDs self-consumed (purchased without payment of fee for your own use or withdrawn from resale inventory for business or personal use, including donated CEDs). Line 3 Add line 1, sales and leases, to line 2, self-consumed CEDs, and enter total on line 3. Lines 4 Enter the number of CEDs included in line 3 that are excluded from the fee and for which you have documentation to support the exclusion. Total the thru 8 number of CEDs excluded from the fee on line 7. Subtract line 7 from line 3 and enter the amount on line 8. Note: You can claim a credit for purchases on which the fee was paid at the time of purchase, but was resold prior to making any use of the CED (fee paid purchases resold credit); however, do not include any CEDs purchased prior to January 1, 2009. You must refer to Schedule A, Fee Credit Adjustment Worksheet, for instructions on calculating the credit for fee paid purchases made prior to January 1, 2009. Lines 9, Show the number of CEDs for which you owe a fee by category in column A. For each category, multiply the number in column A by the amount of fee in 10, and 11 column B for that category and subtotal the fees due in column C. Round off to the nearest whole dollar. Line 12 Enter the total amount of fees due for all fee categories on line 12. Lines 13, Enter the number of returned CEDs by category on which the fee was paid on or after January 1, 2009, and the fee was refunded to your customer for 14, and 15 returned merchandise credit. Note: For returned merchandise from sales made prior to January 1, 2009, please refer to the Schedule A, Fee Credit Adjustment Worksheet, for instructions on calculating this credit. Line 16 Enter the total amount of fees refunded on line 16 for fee amounts on sales made on or after January 1, 2009. For the fee credit adjustment, you may take credit by entering the total from Schedule A box 11C. Refer to the Schedule A, Fee Credit Adjustment Line 17 Worksheet, for instructions on calculating the credit. Line 18 Subtract amounts on lines 16 and 17 from the amount on line 12. Enter the result on line 18. Line 19 Multiply the amount on line 18 by and enter the result on line 19. This is the amount of reimbursement you are allowed to retain. Line 20 Subtract the amount of reimbursement on line 19 from line 18. Enter the result on line 20. The amount shown on line 20 is the total amount of fees due and payable. Lines 21 If your fees are paid or your return is filed after the due date shown on the front of this return, additional amounts are due for penalty and interest and 22 charges. Penalty is 10 percent (0.10). Multiply line 20 by .10 and enter the result on line 21. The interest rate is noted on line 22 on the front of this form and applies for each month or portion of a month the payment is overdue. If no penalty or interest charges are applicable, enter zero on lines 21 and 22. Line 23 Add lines 20, 21, and 22 for the total amount due and enter on line 23. Make your check or money order payable to the State Board of Equalization. Always write our account number on the check or money order.

If you wish additional information, please contact the State Board of Equalization,
Environmental Fees Division, Waste Reduction Section,
PO Box 942879, Sacramento, CA 94279-0088, Telephone 916-341-6906.


BOE-501-A (12-08)

SCHEDULE A - FEE CREDIT ADJUSTMENT WORKSHEET DUE ON OR BEFORE

BOARD OF EQUALIZATION

STATE OF CALIFORNIA

(FOR FEES PAID ON SALES AND PURCHASES MADE PRIOR TO JANUARY 1, 2009)

YOUR ACCOUNT NO.

Read instructions prior to completing this worksheet. FEE PAID PURCHASES RESOLD ADJUSTMENT WORKSHEET INSTRUCTIONS
Enter the number of fee paid CEDs that were purchased prior to January 1, 2009, but which were sold during this reporting period. Multiply column A by column B and enter the results in column C for each fee category. Add columns 1C, 2C, and 3C and enter the result in 4C. Transfer the total amount of fee paid purchases resold credit adjustment on line 4C to line 9C at the bottom of the page. FEE PAID PURCHASES RESOLD ADJUSTMENT WORKSHEET A NUMBER B FEE AMOUNT C SUBTOTAL

1. 2. 3. 4. TOTAL FEE PAID PURCHASES RESOLD CREDIT

x $ 6.00 x $ 8.00 x $10.00

.00 .00 .00 .00

RETURNED MERCHANDISE CREDIT ADJUSTMENT WORKSHEET INSTRUCTIONS
Enter the number for each category of CEDs returned during this reporting period that were sold to your customers prior to January 1, 2009. Multiply column A by column B and enter the results in column C for each fee category. Add columns 5C, 6C, and 7C and enter the result in 8C. Transfer the total amount of returned merchandise credit adjustment on line 8C to line 10C on the bottom of the page. RETURNED MERCHANDISE CREDIT ADJUSTMENT WORKSHEET CED SCREEN SIZE, MEASURED DIAGONALLY A NUMBER B FEE AMOUNT C SUBTOTAL

5. Enter number of CEDs more than 4 inches, less than 15 inches 6. Enter number of CEDs 15 inches or more, less than 35 inches 7. Enter number of CEDs 35 inches or more 8. TOTAL RETURNED MERCHANDISE CREDIT

x $ 6.00 x $ 8.00 x $10.00

.00 .00 .00 .00

TOTAL FEE CREDIT ADJUSTMENT WORKSHEET

C SUBTOTAL

9. TOTAL FEE PAID PURCHASES RESOLD CREDIT (enter total from line 4C) 10. TOTAL RETURNED MERCHANDISE CREDIT (enter total from line 8C) 11. TOTAL FEE CREDIT ADJUSTMENT (add line 9C to 10C) Transfer this total to line 17 on the front of your return.

.00 .00 .00

If you wish additional information, please contact the State Board of Equalization,
Environmental Fees Division, Waste Reduction Section,
PO Box 942879, Sacramento, CA 94279-0088, Telephone 916-341-6906.


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