Minnesota E-waste Registration Fee

E-waste Registration Fee
2014 EW1, E-Waste Annual Registration Fee
EW1

2016 E-Waste Annual Registration Fee
Due August 15, 2016, for periods July 1, 2015, through June 30, 2016.

Check if amended:

Print or Type

	
Business Name		

FEIN

Address		

Minnesota Tax ID Number

City	

State	

ZIP Code

Base
Fee

Read the instructions on the back before completing this form.
	1	 If you sold more than 100 video display devices (VDDs) to Minnesota households during the
		 previous period, enter $2,500  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1	
	2	 Total pounds of VDDs you sold to Minnesota households (from line 4 of Schedule A)  . . . . . . . . . . . . . . .  2	
	 3	 Weight you are required to recycle:
		
a	 Multiply line two by 80% (.80)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a	
		
b	 If you received a minimum recycling obligation on July 30, 2015, . . . . . . . .  3b	
			 enter it here. Otherwise enter zero.
		
Weight you are required to recycle (enter the larger of line 3a or 3b)  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3	
	 4	 Pounds of covered electronic devices (CED):
		
a	 11-county metropolitan area (from line 3 of Schedule B1)  . . . . . . . . . . . . . 4a	

Recycling Fee

		
b	 Greater Minnesota (from line 5 of Schedule B2)  . . . . . . . . . . . . . . . . . . . . . 4b	
		
c	 Allowable carryover from last year (from line 4 of Schedule C)  . . . . . . . . . . 4c	
	

		 Add lines 4a, 4b and 4c  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4	

	5	 Determine the recycle credits available.
		
a	 If line 4 is more than line 3, subtract line 3 from line 4  . . . . . . . . . . . . . . .  5a	
			 This is the carryover credit for next year.
			 Skip lines 5 ­— 8 and enter the amount from line 1 on line 9.
			 If line 3 is more than line 4, subtract line 4 from line 3  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5	
	 6	 Percentage of CED you recycled (divide line 4 by line 3)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6	

.

	 7	 Price per pound: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7	
			 If line 6 is:	
enter:
			
• less than 0.50	
$0.50
			
• at least 0.50, but less than 0.90	
$0.40
			
• at least 0.90, but less than 1.0	
$0.30
			
• 1.0 or more	
-0	 8	 Recycling fee (multiply line 5 by line 7)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8	

Total Due

	9	 Base fee and recycling fee due (add lines 1 and 8)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9	
	10	Penalty (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10	
	11	Interest (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11	
	12	 TOTAL AMOUNT DUE. Add lines 9, 10 and 11  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12	

Sign Here

		
Check payment method:

electronic payment

check (made payable to Minnesota Revenue)

I declare that this return and supporting schedules are correct and complete to the best of my knowledge and belief.
Authorized Signature 	

Title	

Date	

Daytime Phone

Mail return and required schedules to: Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331.
Email: [email protected] Phone: 651-282-5770

Form EW1 Instructions
General Instructions

Manufacturers who sell their brands of
video display devices (VDDs) to Minnesota
households must pay an annual registration
fee to the Department of Revenue. Unregistered manufacturers cannot sell their brands
of VDDs in Minnesota directly or through
retail outlets.
The total registration fee is equal to a base fee
of $2,500 for those manufacturers who sold
100 or more VDDs to Minnesota households
during the previous period, plus a variable
recycling fee based on collection shortfalls
for the reporting period.

VDDs

The definition of VDDs is changing effective July 1, 2016. For calculation of your
current registration fee base the number of
sales on the new definition of VDDs which
only includes TVs and computer monitors
of any size. For reporting sales of VDDs on
schedule A and line 2 of EW1 use the old
definition of VDDs which includes screens
over nine inches diagonally of:
•	 televisions (TV-DVD/VCR combinations
and monitors for home security/CCTV
systems)
•	 computer monitors (monitors, all-inone computers, laptop computers, tablet
computers, eBook readers, digital picture
frames, and portable DVD players)

Due Date

You must file Form EW1 and pay the registration fee by Aug. 15, 2016.

Minnesota Tax ID Number

Your Minnesota tax ID number is the sevendigit number you’re assigned when you register with the department. Generally, it’s the
same as your sales and use tax or Minnesota
withholding tax number.
If you don’t have a Minnesota tax ID
number, you must apply for one. Go to our
website at www.revenue.state.mn.us and
click on “Register for a Minnesota tax ID
number” from the e-Services menu, or call
651-282-5225 or 1-800-657-3605.

Required Schedules

Complete the following schedules and include them with your Form EW1:
•	 Schedule A. To report the total weight
of all VDDs sold to Minnesota households for the period. [Minnesota Statute
115A.1316, subd. 1].

•	 Schedules B1 and B2. To report the
total weight of covered electronic devices
(CED) recycled, including the amount
collected from counties where you seek
additional credits, and the number of
CED pounds bought or sold.
•	 Schedule C. To report prior and current
year carryover amounts and any balance.

Line Instructions
Line 3

State law requires that you recycle the greater of 80 percent of the total weight of your
VDD sales (for period July 1, 2015, through
June 30, 2016) or your minimum recycling
obligation given to you by Minnesota Pollution Control on July 30, 2015.
Line 3a. Multiply line 2 by 80% (.80).
Line 3b. If you received a minimum recycling obligation on July 30, 2015, enter it
here. Otherwise enter 0.	
Line 3. Enter the greater of line 3a or 3b.
This is the amount of pounds you are required to recycle.
Lines 4a, 4b and 4c
Manufacturers must report the total weight
of CEDs collected from Minnesota households and recycled or arranged to have
collected and recycled during the period.
Manufacturers can only purchase pounds
from registered recyclers, collectors and
manufacturers.
Note: CEDs must come from Minnesota
households and may include computers, peripherals, fax machines, DVD players, video
cassette recorders (VCR), and VDDs.
Line 4a. Complete Schedule B1 to report
CED pounds from Anoka, Carver, Chisago,
Dakota, Hennepin, Isanti, Ramsey, Scott,
Sherburne, Washington, and Wright counties (the 11-county metropolitan area).
Line 4b. As an incentive to increase collection in traditionally underserved parts of
Minnesota, there is an additional credit for
CEDs collected from households outside of
the 11-county metropolitan area (greater
Minnesota). Complete Schedule B2 to report CED pounds from greater Minnesota.
[M.S. 115A.1314, subd. 1(d)].
Line 4c. Enter the allowable carryover
credits (up to 25 percent of the weight of the
VDD sales that you’re required to recycle
in the current year) from line 4 of your
Schedule C.

Line 5a

If line 4 is more than line 3, you can carry
over the unused CED pounds and elect to
use them in a future program year.

Line 10

Late payment. If you don’t pay the fee by the
due date, the following penalties apply:
•	 5 percent of the fee due if the payment is
1 – 30 days late
•	 10 percent if it’s 31 – 60 days late
•	 15 percent if it’s more than 60 days late
Late filing. If you don’t file Form EW1 on
time, we’ll assess an additional 5 percent of
the unpaid fee.
The maximum penalty for filing late and
paying late is 20 percent.
Determine any penalties you may owe and
enter the amount on line 10.

Line 11

If you don’t pay the fees by the due date,
you must pay interest on the unpaid fee plus
penalty from the due date until the total is
paid. The interest rate for calendar year 2015
is 3 percent.
To figure how much interest you owe, use
the following formula with the appropriate
interest rate:
Interest =
(fee + penalty) × # of days late × interest rate ÷ 365

Electronic Payments

If your annual e-waste registration fee due
for the last 12-month period ending June 30
is $10,000 or more, you’re required to pay
your tax electronically. You must also pay
electronically if you’re required to pay any
Minnesota business tax electronically.
Once you’re required to make electronic
payments, you must pay electronically in all
future years.
If you’re required to make electronic payments and pay by check, we’ll assess a
payment method penalty of 5 percent on the
payment amount.
To pay your registration fee electronically:
•	 Go to www.revenue.state.mn.us and log
in, or
•	 Call 1-800-570-3329 to pay by phone
You’ll need your Minnesota tax ID number,
user name, password, and banking information. You must use an account not associated
with any foreign bank.
If you use other electronic payment methods, instructions are available on our website
or call our Business Registration Office at
651-282-5225 or 1-800-657-3605.

continued

Form EW1 Instructions (continued)
If you’re not required to pay electronically
and you choose to pay by check, you must
mail a personalized payment voucher along
with Form EW1. Go to our website and
click on “Make a Payment” and then click
on “By Check” to create a voucher. Follow
the prompts to create a payment voucher for
your payment. A personalized scan line will
be printed on the bottom of the voucher using the information you entered. Your check
authorizes us to make a one-time electronic
fund transfer from your account. You may
not receive your canceled check.

Information and Assistance
Department of Revenue. For information
regarding the registration fee:
Website:	www.revenue.state.mn.us
Email:	[email protected]
Phone:	651-282-5770
Pollution Control Agency. For information regarding the Electronic Recycling
Program, go to www.pca.state.mn.us/electronics.