While MCS does not provide tax consultation services, we want to inform you of a new regulatory change effective this year. Dealerships must register for a “Hazardous Waste Generation and Handling Fee” through the California Department of Tax and Fee Administration (https://www.cdtfa.ca.gov/). This is a new requirement and is distinct from the DTSC EPA ID Number Verification Questionnaire that was completed several months ago (for which no fees were due).
The dealership representative that oversees CDTFA disclosures (typically the Business Manager) should verify that this new sub-account is set up. The facility most likely already has Tire Tax account and Battery tax sub accounts. There should also be a Hazardous Waste Generation/Handling account. If it is not present, simply click on “Register a New Business Activity”
Based on this regulatory change, non-manifested wastes, including used oil, waste antifreeze, is counted towards the 5 ton threshold requiring this tax. The total tonnage for this fee can be obtained directly from your hazardous waste hauler. Most facilities use Clean Tech Environmental (contact Estella Del Rio [email protected]) or World Oil (contact Sandra Hinojosa [email protected]
The original February 14 blog post on this subject can be found here: https://manpowercomplianceservices.com/new-generator-and-handling-fee/