M e m o r a n d u m of

State of California
Board of Equalization
Legal Department-MIC: 82
Memorandum
Date: April 20,2009
To:
Louise Bertoni, Acting Administrator
Waste Reduction Section (MIC:88)
From:
Carolee Johnstone, Tax Counsel 111 (Specialist)
Tax and Fee Programs Division (M1C:82)
Subject:
ASSIGNMENT NO. 09-038
APPLICATION OF COVERED ELECTRONIC WJASTEmCUCLING FEE TO
SALES OF COWRED ELECTRONIC DEVICES TO FOmIGN DIPLOMATS
Telephone: (916) 323-7713
This is in response to your inquiry regarding application of the covered electronic waste recycling
(eWaste) fee' to a sale in California of a covered electronic device (GED) to a foreign diplomat who
presents a Tax Exemption Card issued by the United States Department of State (State Department).
The question arose as a result of an eWaste fee audit of a retailer of CEDs who did not collect or remit
the eWaste fee on a CED sold to a Taiwanese diplomat who presented a Personal Tax Exemption Card.
As part of your inquiry, you reference Sales and Use Tax Audit Manual (A.M.) section 0419.50,
entitled Sales Tax Exemption for Foreign Diplomats, which explains that foreign diplomatic personnel
who present a Tax Exemption Card are exempt from paying sales tax reimbursement on their retail
purchases in California, according to the specifications set forth on the card itselfm2Taiwan diplomats
are specifically referenced as being exempt from "any taxes imposed by any state or local taxing
. ~ 5 0419.50; Annot. 250.0097; 22 U.S.C.
authority," pursuant to the Taiwan Relations ~ c t (A.M.
5 3307.) Accordingly, Taiwan diplomats holding a Tax Exemption Card are exempt from sales or use
tax, to the level of exemption stated on the card.
You also reference a previous legal opinion, dated May 3,2005 (copy attached), which determined
that, according to the Office of Foreign Missions in the State Department (OFM), foreign diplomats are
not exempt from the eWaste fee, even under circumstances where they are exempt from sales or use
tax. However, it is not entirely clear fi-oman examination of the ewaste statutes that this
determination was necessarily correct under all circumstances.
Based on information obtained from the OFM Web site (www.state.g;ov/ofiliJtax/) and discussion with
OFM personnel, it is correct that the Tax Exemption Cards issued by the OFM only exempt the holder
of the card from paying certain specified state and local taxes. A Tax Exemption Card does not exempt
the holder of the card from paying state and locally imposed fees. Lnfortunately, whether or not a
particular purchase of a CED is exempt from the eWaste fee is more complicated.
i
3
lmposed under section 42464 of the Electronic Waste Recycling Act of 2003, Chapter 8.5 (commencing with section
42460) of Part 3 of Division 30 of the Public Resources Code (Act). All future statutory references will be to the Public
Resources Code unless stated otheru~ise.
See also Cal. Code Regs., tit. 18, 8 1619, subd. (a); Sales anduse Tax Annot. ( h o t . ) 250.0000 et seq. Annotations do
not have the force or effect of law but are intended to provide guidance regarding the interpretation of the law with respect
to specific factual situations. (Cal. Code Regs., tit.18, 4 5700, subds. (a)(]), (c)(2).)
Designated the "Taiwan Relations Act" (P.L. 96-8, 8 I), codified at 22 U.S.C. $5 3301-33 16.
E. Louise Bertoni, Acting Administrator
April 20, 2009
Page 2 o f 3
DISCUSSION
First, there are two types of Tax Exemption Cards: (1) a Personal Tax Exemption Card that is only for
personal use by a duly accredited consulate, embassy, or eligible international organization employee
who is entitled to the tax exemption privileges stated on the card; and (2) a Mission Tax Exemption
Card that may be used only for official purchases by a foreign consulate, embassy, or international
organization employee who is authorized to make purchases on behalf of that foreign mission, where
all purchases are made in the name of the mission and paid for by a mission check or credit card (not
with cash or a personal check). The Mission Tax Exemption Card may not be used for personal
purchases.
The Personal Tax Exemption Card bears the picture and personal identification of the consulate,
embassy, or international organization employee who is entitled to the tax exemption privileges stated
on the card. The Mission Tax Exemption Card bears the picture and identification of the consulate,
embassy, or international organization employee who is authorized to make purchases on behalf of the
mission that is entitied to the tax exemption privileges stated on the card.
In addition, each type of card may have one of two different levels of exemption from state and local
sales and use, restaurant, lodging (hotel), and similar taxes4normally charged to a customer: (1)
exemption from all such state and local taxes nationwide (blue stripe); and (2) limited exemption based
on a specified purchase amount or type of tax (yellow stripe). The level of exemption and types of
taxes from whch the bearer is eligible for exemption are described on the back of the card.
Under the eWaste Act, "person" is defined as:
[A]n individual, trust firm, joint stock company, business concern, and corporation,
including, but not limited to, a government corporation, partnership, limited liability
company, and association. Notwithstanding Section 40170, "person" also includes a
city, county, city and county, district, comnission, the state or a department, agency, or
political subdivision thereof, an interstate body, and the United States and its agencies
and instrumentalities to the extent permitted by law. ( 5 42463, subd. (0) [emphasis
added] .)
Further, "consumer" is defined, under the eWaste Law, to mean "a person who purchases a new or
refurbished covered electronic device in a transaction that is a retail sale or in a transaction to which a
use tax applies pursuant to Part 1 (commencing with Section 6001) of Division 2 of the Revenue and
Taxation Code." (5 42463, subd. (d) [emphasis added].) The eWaste fee is imposed on a "consumer,"
who "shall pay a covered electronic waste recycling fee upon the purchase of a new or refurbished
covered electronic device." (5 42464, subd. (a).)
The bearer of a Personal Tax Exemption Card, a person whose photograph and identification is on the
card, would be an "individual" included in the definition of "person" under the eWaste fee law
($42463, subd. (0)) and, therefore, a "consumery'who is required to pay the eWaste fee when
4
But not fuel or utility taxes; a separate credit card or other document of exemption is required for exemption from these
taxes.
E. Louise Bertoni, Acting Administrator
April 20, 2009
Page 3 of 3
purchasing a CED for use in California, regardless of the person's level of exemption from various
types of taxes.
On the other hand, since no "foreign mission," "foreign consulate," "foreign embassy," "international
organization," or any sirnilarly-described entity is included in the definition of "person" under the
eWaste fee law, such foreign mission, consulate, embassy, or international organization cannot be a
"consumer" who is required to pay the eWaste fee. The eWaste fee would not apply to the purchase of
a CED made for official purposes in the name of a foreign mission pursuant to a Mission Tax
Exemption Card.
In sum, foreign diplomatic personnel who present Personal Tax Exemption Cards issued by the State
Department must pay the eWaste fee when they purchase new or refurbished CEDs in, or for use in,
California, regardless of their level o'f exemption from state and local taxes. On the other hand, an
employee of a foreign consulate, embassy, international organization, or other similar entity who
presents a Mission Tax Exemption Card issued by the State Department when he or she purchases a
new or refurbished CED in California on behalf of his or her foreign consulate, embassy, or eligible
international organization and pays for the CED with a check or credit card in the name of such entity,
is not required to pay the eWaste fee on the purchase, because the foreign mission is not a "consumer"
under the eWaste Act and, therefore, not subject to the eWaste fee.
Please let me know if you have any questions regarding the information provided here or if you would
like further assistance with this matter.
Attachment: ~emorandumto Dennis P. Maciel from M. Judith Nelson, 5/3/05 ["Page 2" and the text
of footnote 2 (if there ever was any) are not included in the copy of this document that is
presently available]
cc:
Miclue Stuckey (MIC:48)
Andrei Shkidt (MIC:48)
Dave Cathy (MIC:48)
Randy Ferris (MIC:82)
Steve Smith (MIC:82)
Board o: E ~ k i a i i z ~ i ' : ~ ~ : :
Legal Eiepa~rn~na-%!l&:
62
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