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For additional information on filing a diesel fuel tax claim for refund or other information regarding any of the programs listed above, please visit our website at www.boe.ca.gov or contact:

For IFTA or Interstate User Diesel Fuel Tax

All Other Fuel Taxes and Fees

By Phone

By Phone

1-800-400-7115 toll-free

1-800-400-7115 toll-free

By Fax 1-916-373-3070

By Mail State Board of Equalization Special Taxes Audit and Motor Carrier Division PO Box 942879 Sacramento, CA 94279-0065 Online www.boe.ca.gov

By Mail State Board of Equalization Special Taxes Policy and Compliance Division PO Box 942879 Sacramento, CA 94279-0088 Online www.boe.ca.gov

Environmental Fees

  • Electronic Waste Recycling Fee

  • Hazardous Waste Fees (Disposal, Generator, and Environmental Fees)

  • Marine Invasive Species Fee

  • Occupational Lead Poisoning Prevention Fee

  • Integrated Waste Management Fee

  • Water Rights Fee

  • California Tire Fee

  • Childhood Lead Poisoning Prevention Fee

Electronic Waste Recycling Fee California’s Electronic Waste Recycling Fee generally applies when a consumer purchases or leases certain new or refurbished video display devices that have a screen size of more than 4 inches measured diagonally. The following items are covered by this fee:

  • Televisions containing cathode ray tubes (CRTs)

  • Televisions containing liquid crystal displays (LCDs)

  • Computer monitors containing CRTs or LCDs

  • Plasma televisions

  • Laptop computers

  • “Bare” CRTs or any other product containing a CRT

  • Portable DVD players containing LCDs

Since this fee is imposed on the consumer of these items, the fee is not owed by an Indian who resides in Indian country if the item is purchased in Indian country. However, the Indian retailer of such items must register with the BOE if the Indian retailer makes retail sales of these items to non-Indians and Indians who do not reside in Indian country, so that the fee may be collected from those consumers and remitted to the BOE.

California Tire Fee The California Tire Fee generally applies to consumer purchases of new tires. Since the fee is imposed on the con- sumer of the tires, the fee is not owed by an Indian who resides in Indian country if the tire or tires are purchased in Indian country. However, the Indian retailer of such items must register with the BOE if the Indian retailer makes retail sales of these items to non-Indians and Indians who do not reside in Indian country, so that the fee may be collected from those consumers and remitted to the BOE.

APRIL 2014

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SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

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