Form BOE-501-ER Fillable Electronic Waste Recycling Fee Return

(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Download Form BOE-501-ER

View all CA - California Sales, Use and Other Taxes

"Bare" cathode ray tubes ($ 00 ) (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) (23 TOTAL AMOUNT DUE AND PAYABLE (add lines 20 21 and 22) $ 00 ) (Amount Due and Payable 20 Total amount of fees due (subtract line 19 from line 18) $ 00 ) (Amount Due and Payable 21 Penalty (multiply line 20 by 10% (0 10) if payment is made after due date shown above) PENALTY $ 00 ) (B FEE AMOUNT X) (B FEE AMOUNT X) (B FEE AMOUNT X) (BOE 501 A) Fee Credit Adjustment Worksheet available on our website Refer to BOE 501 A Schedule A for instructions on calculating the credit (BOE USE ONLY ) (C SUBTOTAL $ 00 ) (C SUBTOTAL $ 00 ) (C SUBTOTAL $ 00 ) (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) (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) 5 Items sold to other retailers for the purposes of resale) (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) 6 Other (see instructions on reverse)) (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) 7 Total number of items excluded from the fee (add lines 4 5 and 6)) (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) 8 Total number of items subject to the fee (subtract line 7 from line 3)) (CLEAR ) CLEAR (COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED 1 Total number of new or refurbished CEDs sold or leased this period) (COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED 2 Self consumed new or refurbished CEDs (see instructions on reverse)) (COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED 3 Total number of items (add lines 1 and 2)) (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (Fee Adjustments 17 Total Fee Credit Adjustment (see instructions on reverse) $ 00 ) (Fee Adjustments 18 Fees net of returned merchandise and credit adjustment (subtract amounts on lines 16 and 17 from the amount on line 12) $ 00 ) (Fee Adjustments 19 Calculate Fee Collection Reimbursement Multiply amount on line 18 by) (GROSS FEES DUE (enter number of items from line 8 by category in column A; multiply A x B enter the total in column C ) 10 Enter number of CEDs 15 inches less than 35 inches A NUMBER ) (GROSS FEES DUE (enter number of items from line 8 by category in column A; multiply A x B enter the total in column C ) 11 Enter number of CEDs 35 inches or more A NUMBER ) (GROSS FEES DUE (enter number of items from line 8 by category in column A; multiply A x B enter the total in column C ) 12 Total (enter total for lines 9C 10C and 11C) C SUBTOTAL $ 00 ) (GROSS 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 A NUMBER ) (INTEREST $ 00 ) (PRINT ) PRINT (PRINT NAME AND TITLE) (Returned Merchandise (enter number of CEDs in column A Multiply A x B; enter total in column C) (see instructions on reverse) 13 Enter number of CEDs more than 4 inches less than 15 inches A NUMBER ) (Returned Merchandise (enter number of CEDs in column A Multiply A x B; enter total in column C) (see instructions on reverse) 14 Enter number of CEDs 15 inches less than 35 inches A NUMBER ) (Returned Merchandise (enter number of CEDs in column A Multiply A x B; enter total in column C) (see instructions on reverse) 15 Enter number of CEDs 35 inches or more A NUMBER ) (Returned Merchandise (enter number of CEDs in column A Multiply A x B; enter total in column C) (see instructions on reverse) 16 Total Returned Merchandise Credit (enter total for lines 13C 14C and 15C) C SUBTOTAL $ 00 ) (TELEPHONE AREA CODE ( )) (TELEPHONE NUMBER ) (TTY:711); from the main menu select the option Special Taxes and Fees (YOUR ACCOUNT NO ) [ FOID] 1 1 Total number of new or refurbished CEDs sold or leased this period 10 10 Enter number of CEDs 15 inches less than 35 inches 10 and 11 11 11 Enter number of CEDs 35 inches or more 12 12 Total (enter total for lines 9C 10C and 11C)$ 00 13 13 Enter number of CEDs more than 4 inches less than 15 inches 14 14 Enter number of CEDs 15 inches less than 35 inches 14 and 15 15 15 Enter number of CEDs 35 inches or more 16 16 Total Returned Merchandise Credit (enter total for lines 13C 14C and 15C)$ 00 17 17 Total Fee Credit Adjustment (see instructions on reverse) $ 00 18 Fees net of returned merchandise and credit adjustment (subtract amounts on lines 16 and 17 from the amount 19 19 Calculate Fee Collection Reimbursement Multiply amount on line 18 by 2 2 Self consumed new or refurbished CEDs (see instructions on reverse) 20 20 Total amount of fees due (subtract line 19 from line 18) $ 00 21 Penalty (multiply line 20 by 10% (0 10) if payment is made after due date shown above)PENALTY 21 $ 00 22 INTEREST: One month's interest is due on the total fee for each month or fraction of a month that 23 23 TOTAL AMOUNT DUE AND PAYABLE (add lines 20 21 and 22)$ 00 3 3 Total number of items (add lines 1 and 2) 4 4 Items sold in interstate or foreign commerce 5 5 Items sold to other retailers for the purposes of resale 6 6 Other (see instructions on reverse) 7 7 Total number of items excluded from the fee (add lines 4 5 and 6) 8 8 Total number of items subject to the fee (subtract line 7 from line 3) 9 9 Enter number of CEDs more than 4 inches less than 15 inches A retailer or lessor does not have to collect the fee if the CED is: A x B enter the total in column C) adjusted annual rate established under section 6591 5 of the Revenue and Taxation Code after January 1 2013 Note: To report returned merchandise sold between January 1 2011 and December 31 2012 obtain Schedule A (BOE 501 A) All sales of CEDs from all locations must be reported on one return per section 55040 of the Fee Collection Procedure Law You cannot allocate these sales by Always write your account number on your check or money order Make a copy of this document for your records Amount Due and Payable amount of fee(s) due (less 3%) can be made as described in the Payments box above Late payments are subject to a penalty of 10 percent and interest at an and 22 Any other device that contains a cathode ray tube are allowed to retain be postmarked on or before the last day of the month following the reporting period for which the fees are due Payment to the State Board of Equalization for the Be sure to sign and mail your return BEFORE PREPARING 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 BOARD OF EQUALIZATION BOE 501 ER (BACK) REV 10 (3 13) BOE 501 ER (FRONT) REV 10 (3 13)STATE OF CALIFORNIA BOE USE ONLY CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at 1 800 400 7115 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) 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 certain conditions charges Penalty is 10 percent (0 10) Multiply line 20 by 10 and enter on line 21 The interest rate is noted on line 22 on the front of this form and applies 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 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 column B and subtotal the fees due in column C Round to the nearest whole dollar column C) (see instructions on reverse) Computer monitors that contain cathode ray tubes conditioner dehumidifier or air purifier Contained within a clothes washer clothes dryer refrigerator refrigerator and freezer microwave oven conventional oven or range dishwasher room air Contained within or a part of a piece of industrial commercial or medical equipment including monitoring or control equipment COVERED ELECTRONIC DEVICES (CEDs) SOLD OR LEASED Credit Adjustment Worksheet from our website for instructions on calculating the credit for fee paid purchases made between January 1 2011 and credit); however do not include the number of CEDs purchased between January 1 2011 and December 31 2012 Obtain Schedule A (BOE 501 A) Fee December 31 2012 Desktop computer monitors that contain liquid crystal displays DUE ON OR BEFORE 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 directly to a vendor under ELECTRONIC WASTE RECYCLING FEE RETURN ELECTRONIC WASTE RECYCLING FEE RETURN INSTRUCTIONS EMAIL ADDRESS Enter the number of CEDs by category for which you owe a fee in column A For each category multiply the number in column A by the amount of fee in Enter the number of CEDs in each category for which you refunded the eWaste Fee to your customers for merchandise returned on sales made on or 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 eServices tab and log in to make a payment To pay by credit card visit our website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay examined by me and to the best of my knowledge and belief is a true correct and complete return except as noted otherwise: EXCLUSIONS FROM THE FEE Fee Adjustments FEE AMOUNT Fee Credit Adjustment Worksheet from our website This form contains instructions for calculating this credit FILING INSTRUCTIONS for each month or portion of a month the payment is overdue franchised dealer This includes replacement parts for use in a motor vehicle GENERAL INFORMATION GROSS FEES DUE (enter number of items from line 8 by category in column A; multiply I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 Sacramento 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 In addition the following CED sales are not subject to the fee: INTEREST 22 $ 00 Laptop computers with liquid crystal displays 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 Line 12 Enter the total amount of fees due for all fee categories on line 12 Line 16 Enter the total amount of fees refunded on line 16 for fee amounts effective January 1 2013 Line 17 Adjustments for sales and purchases made between January 1 2011 and December 31 2012 at the previous fee rate can be made using Schedule A Line 18 Subtract amounts on lines 16 and 17 from line 12 and enter the result on line 18 Line 19 Multiply the amount on line 18 by the fee collection reimbursement rate identified and enter the result on line 19 This is the amount of reimbursement you 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 Line 20 Subtract line 19 from line 18 and enter the result on line 20 This is the total amount of fees due and payable Line 23 Add lines 20 21 and 22 and enter on line 23 Line 3 Add lines 1 and 2 and enter the total on line 3 Lines 13 Lines 21 Lines 4 Lines 9 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 Make check or money order payable to State Board of Equalization 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 NUMBER 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 on line 12) $ 00 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 payment is delayed after the due date The adjusted monthly interest rate is Payments: You can make your payment by paper check Online ACH Debit (ePay) or credit card To use ePay go to our website at www boe ca gov click on the personal use including donated CEDs) Plasma televisions (effective July 1 2005) PO BOX 942879 Portable DVD players with LCD screens (effective July 1 2007) possession of the product in California the fee applies RA B/A AUD REG READ INSTRUCTIONS refurbished 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 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 RETURN PREPARATION Returned Merchandise (enter number of CEDs in column A Multiply A x B; enter total in RR QS FILE REF SACRAMENTO CA 94279 7076 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 SALES OR LEASES THAT ARE SUBJECT TO THE FEE SIGNATURE PRINT NAME AND TITLE SPECIAL TAXES AND FEES SUBTOTAL TELEPHONE Televisions that contain cathode ray tubes Televisions that contain liquid crystal displays (effective July 1 2005) The Board of Equalization collects the covered electronic waste recycling fee ("fee") imposed by the Electronic Waste Recycling Act of 2003 (Act) (Public Resources This return includes fees paid to you (vendor) by a retailer pursuant to a lease agreement (See instructions on reverse ) thru 8 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 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 Used and not refurbished whether the CED is subject to the fee or not subject to the fee due to an exclusion you collect 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 You must maintain records to document any exempt sale as you do when you make a sale that is exempt from sales tax YOUR ACCOUNT NO

Main Navigation