Electronic Waste Recycling Fee Audit

[billl_3243]

Got the notification of Electronic Waste Recycling (EWR) Fee Audit for the past 3 years. No idea what triggered the audit. I have a seller permit in CA and only sell on eBay.  The letter with long check list scares me... Anyone has experience? I did have 2019 Q1-Q3 EWR payment record, but for the past two years, I reported 0 to CDTFA because eBay began to collect the fee and remit to the CDTFA as a marketplace facilitator starting Oct 1, 2019.

[stainlessenginecovers]

The audit was triggered because you have a permit, you filed once and then stopped filing. Return the letter stating 'I only sell on eBay and now eBay collects and remits'. Or, fill out the 3 years showing you collected $0.

[caldreamer]

EBAY does collect "sales tax" and remit to the State of California.   If you are liable for "electronic waste fee" this is NOT something that EBAY handles.

Even though EBAY collect "sales tax" on your behalf you still have to file Sales Tax Return every year showing EBAY as "faciliator/consignor" and zero sales.

[billl_3243]

Thanks for the comments. eBay does collect electronic waste recycling fee.

https://www.ebay.com/help/buying/paying-items/paying-tax-ebay-purchases.html?id=4771

California

eBay is required by the California Department of Tax and Fee Administration (CDTFA) to collect and remit the Electronic Waste Recycling (eWaste) Fee. The eWaste Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the Department of Toxic Substances Control (DTSC).

I also double checked a few recent laptop sales to CA, all having electronic recycling fee surcharged by eBay and I don't get that portion.

[stainlessenginecovers]

Yes the do. Ebay is required to collect all 'taxes' for each state. In Cali, it's Tires, TV's (ewaste) and Chemicals (Paint etc.)