Form CDTFA-501-ER "Electronic Waste Recycling Fee Return" - California

What Is Form CDTFA-501-ER?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-501-ER by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-ER "Electronic Waste Recycling Fee Return" - California

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CDTFA-501-ER (S1F) REV. 15 (6-18)
STATE OF CALIFORNIA
ELECTRONIC WASTE RECYCLING FEE RETURN
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-7076
o
  Please check this box if this filing represents an AMENDED RETURN.
o
  This return includes fees paid to you (vendor) by a retailer pursuant to a lease agreement. (See instructions on page S2F.)
PLEASE READ INSTRUCTIONS BEFORE PREPARING THIS RETURN
COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED
Total number of new or refurbished CEDs sold or leased this period (Complete Summary
1
1
by Location Schedule, if you are reporting for more than one location.)
Self-consumed new or refurbished CEDs (Complete Summary by Location Schedule, if you
2
2
are reporting for more than one location.)
Total number of items (add lines 1 and 2)
3
3
CEDs EXCLUDED FROM THE FEE (enter on lines 4, 5, and 6, the number of items included in line 3 that are not
subject to the fee)
Items sold in interstate or foreign commerce
4
4
Total number of new or refurbished CEDs sold for resale this period
5
5
Other
6
6
Total number of items excluded from the fee (add lines 4, 5, and 6)
7
7
Total number of items subject to the fee (subtract line 7 from line 3)
8
8
GROSS FEES DUE (enter number of items from line 8 by category in
A
B
C
Number
Fee Amount
Subtotal
column A; multiply A x B, enter the total in column C)
Enter number of CEDs more than 4 inches, less than 15 inches
x $
$
.00
9
9
Enter number of CEDs 15 inches, less than 35 inches
x $
$
.00
10
10
Enter number of CEDs 35 inches or more
x $
$
.00
11
11
Total (enter total for lines 9C, 10C, and 11C)
$
.00
12
12
RETURNED MERCHANDISE (enter number of CEDs in column A;
A
B
C
multiply A x B; enter total in column C)
Number
Fee Amount
Subtotal
Enter number of CEDs more than 4 inches, less than 15 inches
13
13
x $
$
.00
Enter number of CEDs 15 inches, less than 35 inches
x $
$
.00
14
14
Enter number of CEDs 35 inches or more
x $
$
15
15
.00
Total returned merchandise credit (enter total for lines 13C,
$
.00
16
16
14C, and 15C)
ER
CDTFA-501-ER (S1F) REV. 15 (6-18)
STATE OF CALIFORNIA
ELECTRONIC WASTE RECYCLING FEE RETURN
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-7076
o
  Please check this box if this filing represents an AMENDED RETURN.
o
  This return includes fees paid to you (vendor) by a retailer pursuant to a lease agreement. (See instructions on page S2F.)
PLEASE READ INSTRUCTIONS BEFORE PREPARING THIS RETURN
COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED
Total number of new or refurbished CEDs sold or leased this period (Complete Summary
1
1
by Location Schedule, if you are reporting for more than one location.)
Self-consumed new or refurbished CEDs (Complete Summary by Location Schedule, if you
2
2
are reporting for more than one location.)
Total number of items (add lines 1 and 2)
3
3
CEDs EXCLUDED FROM THE FEE (enter on lines 4, 5, and 6, the number of items included in line 3 that are not
subject to the fee)
Items sold in interstate or foreign commerce
4
4
Total number of new or refurbished CEDs sold for resale this period
5
5
Other
6
6
Total number of items excluded from the fee (add lines 4, 5, and 6)
7
7
Total number of items subject to the fee (subtract line 7 from line 3)
8
8
GROSS FEES DUE (enter number of items from line 8 by category in
A
B
C
Number
Fee Amount
Subtotal
column A; multiply A x B, enter the total in column C)
Enter number of CEDs more than 4 inches, less than 15 inches
x $
$
.00
9
9
Enter number of CEDs 15 inches, less than 35 inches
x $
$
.00
10
10
Enter number of CEDs 35 inches or more
x $
$
.00
11
11
Total (enter total for lines 9C, 10C, and 11C)
$
.00
12
12
RETURNED MERCHANDISE (enter number of CEDs in column A;
A
B
C
multiply A x B; enter total in column C)
Number
Fee Amount
Subtotal
Enter number of CEDs more than 4 inches, less than 15 inches
13
13
x $
$
.00
Enter number of CEDs 15 inches, less than 35 inches
x $
$
.00
14
14
Enter number of CEDs 35 inches or more
x $
$
15
15
.00
Total returned merchandise credit (enter total for lines 13C,
$
.00
16
16
14C, and 15C)
ER
CDTFA-501-ER (S1B) REV. 15 (6-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
FEE ADJUSTMENTS
Total fee credit adjustment
$
.00
17
17
Fees net of returned merchandise and credit adjustment (subtract amounts on lines 16 and
$
.00
18
18
17 from the amount on line 12)
Calculate fee collection reimbursement. (multiply amount on line 18 by
.03)
$
.00
19
19
TOTALS
Total amount of fees due (subtract line 19 from line 18)
$
.00
20
20
Excess fee collected
$
.00
21
21
Total fees (add lines 20 and 21)
$
.00
22
22
PENALTY [multiply line 22 by 10 percent (0.10) if your payment is made, or
PENALTY
$
.00
23
23
your return is filed after due date shown on front of this return]
INTEREST: One month’s interest is due on the total fee for each month or
INTEREST
fraction of a month that payment is delayed after the due date. The adjusted
$
24
24
.00
monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 22, 23, and 24)
$
25
25
.00
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
Make check or money order payable to California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-ER (S2F) REV. 15 (6-18)
INSTRUCTIONS - ELECTRONIC WASTE RECYCLING FEE RETURN
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) 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. Pursuant to regulations adopted by the Department of Toxic Substances Control (Cal.
Code Regs. Title 22, sections 66260.10 and 66260.201) the following devices are Covered Electronic Devices (CEDs) that
are subject to the fee, effective January 1, 2005, except as noted otherwise:
• 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 is defined as a CED 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 sales, as you do when you make a sale that is exempt from sales tax.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing
Branch, P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
Customer Service Center at 1-800-400-7115 (TTY: 711); from the main menu, select the option Special Taxes and Fees.
CDTFA-501-ER (S2B) REV. 15 (6-18)
THIS PAGE IS INTENTIONALLY LEFT BLANK
PLEASE PROCEED TO THE NEXT PAGE
CDTFA-501-ER (S3F) REV. 15 (6-18)
INSTRUCTIONS - ELECTRONIC WASTE RECYCLING FEE
Payments: To make your payment online, go to our website www.cdtfa.ca.gov and select Make a Payment. You can also pay
by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your account
number.
FILING INSTRUCTIONS
All sales of CEDs from all locations must be reported on one return, per section 55040 of the Fee Collection Procedure
Law. You cannot file separate returns for sales by location. Returns reporting for more than one location must be
accompanied by Summary by Location Schedule. 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 reporting period for which the fees are due. Payment to the California Department
of Tax and Fee Administration for the amount of fee(s) due (less 3 percent) can be made as described in the Payments
box above. Late payments and/or late returns are subject to a penalty of 10 percent (0.10), and interest, is due on late
payments 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 fees reported on this return are fees paid by a retailer, pursuant to a lease, 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), 41464.25, and 42464.8] which permits a retailer to pay the fee directly to a vendor under certain conditions.
COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED
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. For returns reporting for more than one location, the total of column E, New or Refurbished
CEDs Sold or Leased, on Summary by Location Schedule, should agree with line 1 on page one of the return.
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). For returns reporting for more
than one location, the total of column F, Self-Consumed New or Refurbished CEDs, on Summary by Location
Schedule, should agree with line 2, on page one of the return.
Line 3
Add lines 1 and 2, and enter the total on line 3.
CEDs EXCLUDED FROM THE FEE
Lines 4
Enter the number of CEDs included in line 3 that are excluded from the fee and for which you have
thru 8
documentation to support the exclusion. Total the number of CEDs excluded from the fee on line 7. Subtract
line 7 from line 3 and enter the result on line 8. Note: You can claim a credit for purchases of CEDs on which
the fees were paid at the time of purchase, but the CEDs were resold prior to making any use of the CEDs (fee
paid-purchases resold credit); however, do not include the number of CEDs purchased between
January 1, 2013, and December 31, 2016. Obtain CDTFA-501-A, Schedule A, Fee Credit Adjustment
Worksheet, from our website, for instructions on calculating the credit for fee -paid purchases made
between January 1, 2013, and December 31, 2016.
GROSS FEES DUE
Lines 9
Enter the number of CEDs by category for which you owe a fee in column A. For each category, multiply the
thru 11
number in column A by the amount of fee in column B, and subtotal the fees due in column C. Round to the
nearest whole dollar.
Line 12
Enter the total amount of fees due for all fee categories on line 12.
RETURNED MERCHANDISE
Lines 13 Enter the number of CEDs in each category for which you refunded the eWaste Fee to your customers for
thru 15
merchandise returned on sales made on or after January 1, 2017. Note: To report returned merchandise
sold between January 1, 2013, and December 31, 2016, obtain CDTFA-501-A, Schedule A, Fee Credit
Adjustment Worksheet, from our website. This form contains instructions for calculating this credit.
Line 16
Enter the total amount of fees refunded on line 16 for fee amounts effective January 1, 2017.