MRC Reporting Resources

Frequently Asked Questions

1. Information on the Mattress Recycling Council

1.1. Who is the Mattress Recycling Council?

The Mattress Recycling Council (MRC) is a nonprofit organization formed by the mattress industry in the U.S. to operate recycling programs in those states that have enacted mattress recycling laws including Connecticut, California, Oregon and Rhode Island. Each state’s program is funded by a recycling fee that is collected when a mattress or foundation is sold. More than 1.7 million mattresses are recycled by MRC annually.

1.2. Why were these laws enacted?

These laws fund and encourage mattress recycling, divert discarded mattresses from landfills and reduce illegal mattress dumping. MRC contracts with third parties for the collection, transportation and recycling of discarded mattresses and funds this activity through a recycling fee collected on all sales of included products to end users in these states.

2. Included Products

2.1. What types of products are included in the recycling program?

Please click here for a complete list of included and excluded products.

2.2. Does the fee apply to adjustable bases?

Yes, if the adjustable base is covered in ticking.

2.3 Are mattresses built for use in motorized recreational vehicles or truck cabs subject to the fee?

No. Mattresses that are intended specifically for use in motorized vehicles are not subject to the fee.

3. Registration

3.1. Who must register with MRC?

Manufacturers, Distributors, Renovators and Retailers and Institutional Sellers of Included Products must register with MRC. View Definitions to learn if your company fits one of these categories. Click here to register.

3.2. Who is considered a “Manufacturer”?

A person or entity who manufactures or imports included products in one or more of the states that have enacted mattress recycling laws (currently California, Connecticut, Oregon or Rhode Island). Under MRC’s Connecticut and Rhode Island Prorgams, a Distributor is also considered a Manufacturer.

3.3. What are my obligations as a Manufacturer?

  1. As a Manufacturer, you must register with MRC.
  2. Manufacturers selling mattresses and foundations to Retailers as wholesale transactions DO NOT collect the fee.
  3. Manufacturers selling directly to end users (consumers, hotels, universities) must also register as a Retailer or Institutional Seller and include the “visible” recycling fee (Stewardship Assessment in Oregon) on receipts or invoices.
  4. Manufacturers selling mattresses and foundations to rental companies in California Connecticut, Oregon and Rhode Island must also register as a Retailer and include the “visible” recycling fee (Stewardship Assessment in Oregon) on receipts or invoices to the rental companies.
  5. Register brand names or URNs with MRC.

3.4. Who is considered a “Retailer”?

A person or entity that offers new, used or renovated Included Products to an end user through any means, including but not limited to: through a physical store, by remote offering including sales outlets or catalogs, electronically through the Internet, by telephone, via a television sales channel, or through the mail. This includes Institutional Sellers. A manufacturer, distributor, brand owner, importer, renovator or other entity selling directly to an end user is considered a Retailer. If you meet these criteria, you must register with MRC as a Retailer.

3.5. Who is considered an “Institutional Seller”?

A person or entity that offers for sale Included Products for public or corporate use (such as a hotel or other lodging establishment, school, dormitory, hospital, nursing home, correctional institution, military facility, rental company or other non-residential end user) in one or more of the states that have enacted mattress recycling laws (currently California, Connecticut, Oregon or Rhode Island) through any means.

3.6. What are my obligations as a Retailer or Institutional Seller?

As a Retailer or Institutional Seller, you must:

  • Register with MRC
  • Collect a “visible” recycling fee (Stewardship Assessment in Oregon) on sales of included products to end users. This means that the receipt or invoice provided to the consumer or other purchaser must show the fee as a separate line item.
  • Remit the fees collected to MRC
  • At the point of sale, Oregon retailers must provide consumers with information about available collection and recycling options for discarded products. MRC provides materials free of charge. Order printed materials here or download digital posters or information cards.

3.7. Do I need to register if I import mattresses or box springs?

Yes. Parties that import Included Products and distribute them to end users in one or more of the states that have enacted mattress recycling laws (currently California Connecticut, Oregon or Rhode Island) must register as a Manufacturer and/or Distributor. If the parties offer included products for sale to an end user, they must register as a Retailer or Institutional Seller.

3.8. Do I need to register if I distribute mattresses?

Yes. Parties that distribute mattresses to retailers or other sellers that will ultimately be sold to end users must register with MRC as a distributor.

3.9. What are my obligations as a Distributor?

  1. As a Distributor, you must register with MRC.
  2. Distributors selling mattresses and foundations to Retailers as wholesale transactions DO NOT collect the fee.
  3. Distributors selling directly to end users (consumers, hotels, universities) must also register as a Retailer or Institutional Seller and include the “visible” recycling fee (Stewardship Assessment in Oregon) on receipts or invoices.
  4. Distributors selling mattresses and foundations to rental companies in California, Connecticut, Oregon and Rhode Island must also register as a Retailer and include the “visible” recycling fee (Stewardship Assessment in Oregon) on receipts or invoices to the rental companies.
  5. Register brand names or URNs with MRC.

3.10. What are my obligations as a Renovator?

For these purposes, a Renovator is a person or entity that renovates or reconditions a discarded used mattress or foundation for reuse and they must register with MRC if they sell, offer for sale, or distribute renovated mattresses or foundations in one or more of the states that have enacted mattress recycling laws (currently California, Connecticut, Rhode Island or Oregon).

As a Renovator, you must register with MRC.

  1. Renovators selling mattresses and foundations to Retailers as wholesale transactions DO NOT collect the fee.
  2. Renovators selling directly to end users (consumers, hotels, universities) must also register as a Retailer or Institutional Seller and include the “visible” recycling fee (stewardship assessment in Oregon) on all receipts or invoices.
  3. Renovators selling mattresses and foundations to rental companies in California, Connecticut, Oregon and Rhode Island must also register as a Retailer and include the “visible” recycling fee (stewardship assessment in Oregon) on receipts or invoices to the rental companies.
  4. Register brand names or URNs with MRC.

3.11. What is a Uniform Registry Number (URN)?

The Uniform Registry Number (URN) is a number that is issued by individual states to Manufacturers and Renovators. The URN allows states to track mattresses to a specific manufacturing plant and enable cross-state sales of mattresses. It is typically found in the Registration Number field on the bedding law label.

The number should follow this format:

  • The “Prefix” is a two-letter abbreviation of the state that the number is issued in.
  • The “Middle” is the record identity number assigned by the state and allows it to “manage” the URN.
  • The “Suffix” is a two-letter abbreviation of the state or the country in which the physical manufacturing plant is located in.
    • Example – VA 12345 (CA)

3.12. Are Manufacturers of sleeper sofas required to register with MRC?

Manufacturers of included products must register, even if they manufacture other products that are excluded (such as a sleeper sofa). Please click here for a complete list of included and excluded products. Contact info@mrc-us.org, if needing further assistance.

3.13. Are Manufacturers of futons required to register with MRC?

Yes, but only Manufacturers selling in or into California. Futons are not included in MRC’s Connecticut, Oregon or Rhode Island programs. Please click here for a complete list of included and excluded products by state.

3.14. What happens if I don’t register?

State laws permit regulatory agencies in California, Connecticut, Oregon and Rhode Island to prohibit Manufacturers, Distributors, Renovators or Retailers that fail to register with MRC from selling or distributing their products in those states. In addition, unregistered entities will not receive recycling assistance from MRC as they would be ineligible for the Commercial Volume Program. Other penalties/sanctions may also apply.

The regulatory agencies are as follows:

  • California’s Department of Resources Recycling and Recovery (CalRecycle)
  • Connecticut’s Department of Energy and Environmental Protection (DEEP)
  • Oregon’s Department of Environmental Quality (DEQ)
  • Rhode Island Resource Recovery Corporation (RIRRC)

3.15. What happens if I register with MRC’s program after the effective date required by law?

Please click on the following link to refer to MRC’s Fee Policy.

3.16. How do I terminate my account?

Contact MRC through MRCReporting.org to terminate the registration of a Manufacturer, Distributor, Renovator or Retailer currently participating in these legislatively mandatory state programs. Deregistration is subject to review and approval and may take up to 90 days to take effect.

4. Fee Collection

4.1. How do I know when to charge the fee?

Retailers must collect the fee on the sales of all Included Products in or into California, Connecticut, Oregon or Rhode Island. See the following information for transaction details in each state.

In California, the Fee applies to the following types of transactions:

  1. Retailers must collect the Fee on all sales of Included Products in or into California.
  2. Retailers that sell online or through other non-storefront venues (by mail, television, etc.) must collect the Fee on all Included Products sold for delivery in California, regardless of where the Retailer is located.
  3. The Fee applies to all Included Products sold by brick-and-mortar stores located outside of California for delivery in California.

In Connecticut, the Fee applies to the following types of transactions:

  1. Retailers must collect the Fee on all sales of Included Products in or into Connecticut.
  2. Retailers that sell online or through other non-storefront venues (by mail, television, etc.) must collect the Fee on all Included Products sold for delivery in Connecticut, regardless of where the Retailer is located.
  3. The Fee does not apply to any Included Products sold by brick-and-mortar stores located outside of Connecticut for delivery in Connecticut.

In Oregon, the Fee (Stewardship Assessment) applies to the following types of transactions:

  1. Retailers must collect the Fee on all sales of Included Products for use in Oregon.
  2. Retailers that sell online or through other non-storefront venues (by mail, television, etc.) must collect the Fee on all Included Products sold for delivery in Oregon, regardless of where the Retailer is located.
  3. The Fee does not apply to any Included Products sold by brick-and-mortar stores located outside of Oregon for delivery in Oregon.

In Rhode Island, the Fee applies to the following types of transactions:

  1. Retailers must collect the Fee on all sales of Included Products in or into Rhode Island.
  2. Retailers that sell online or through other non-storefront venues (by mail, television, etc.) must collect the Fee on all Included Products sold for delivery in Rhode Island, regardless of where the Retailer is located.
  3. The Fee does not apply to any Included Products sold by brick-and-mortar stores located outside of Rhode Island for delivery in Rhode Island

For further information, please click on the following link to see MRC’s Fee Policy.

4.2. How much is the per unit recycling fee?

Connecticut: $16.00
California: $16.00
Oregon: $22.50
Rhode Island: $20.50

4.3. What does it mean that the fee retailers collect from consumers must be “visible”?

The fee must be explicitly identified as a separate line item on the invoice or receipt that the retailer provides the customer. The fee must appear on the invoice or receipt as “Recycle Fee”. In Oregon, the fee must be identified as “Stewardship Assessment” (may be abbreviated).

4.4. Is the fee subject to sales tax?

The fee is subject to sales tax in Connecticut and Rhode Island.

The fee is not subject to sales tax in Oregon since there is no sales tax assessed.

In California, the California Board of Equalization (BOE) has issued a tax opinion informing MRC that the California mattress recycling fee is not subject to sales tax.

4.5. What if I am a Manufacturer that sells some mattresses to retail stores and some to end users?

The fee should not be applied to wholesale transactions. The retailers are required to collect the fee from their end user customers, and then remit those fees to MRC.

If a Manufacturer sells directly to end users (that is, individual consumers, hotels, etc.) in one or more of the states with mattress recycling laws (currently California, Connecticut, Oregon and Rhode Island), then the manufacturer must register or as a Retailer or institutional seller and the fee must be collected from the end user and remitted to MRC.

4.6. Does the fee apply to mattress or foundation rentals or lease?

In the case of rentals or leases, the rental or lease company is considered the end user. A Manufacturer who sells Included Products to a rental or lease company in California, Connecticut, Oregon and Rhode Island must be registered as a Retailer or Institutional Seller, collect the fee for the Included Products and remit those fees to MRC.

In addition to this general rule:

  • In Connecticut, Oregon and Rhode Island, the rental or lease company does not collect the fee from end users entering into monthly rental or lease contracts of any duration or rent-to-own agreements.
  • In California, the rental or lease company must collect the fee from consumers renting or leasing a mattress for 12 months or more, or if a consumer purchases the mattress at any time during the rental or lease period and the rental company transfers ownership to the consumer, resulting in a sale. The rental company must remit those fees directly to MRC.

4.7. Can a retailer pay the

The recycling fee must be visible on the consumer receipt or invoice and the retailer must remit the fee amount to MRC. However, the program does not prohibit a retailer from issuing a credit, rebate or promo code to reimburse the consumer for some or all of the fee.

4.8. If an included product is sold before the effective date under the law (so no fee was collected) and then returned after the start date and the credit used to purchase a different included product, should the fee be charged on the new purchase?

Yes, unless the product replacement is a no sale exchange, in which case the fee does not apply.

4.9. How long am I required to keep records of product sales?

Participants are required to keep records of product sales for at least 4 years for compliance review purposes. Participants should consult the appropriate authorities to determine if records need to be retained for longer periods of time for tax or other purposes.

5. Fee Reporting and Remittance

5.1. How do I remit the mattress recycling fee to MRC?

Each month, retailers remit the fee using a secure online portal at MRCreporting.org. A retailer reports the number of mattress and foundation units sold and returned during a reporting period and then remits to MRC the fees that it collected on those units. Futons are included in California’s definition of “mattress” and retailers selling futons to end users in California must report futon sales in their monthly “mattress” count. A compliance review will be conducted periodically to determine that the fee has been properly collected and accurately remitted to MRC.

5.2. What transactions do I report each month?

Reporting is based on sales during the reporting month. A sale is considered complete when money is exchanged from the end user to the retailer and the recycling fee is collected. For example, an end user could pay for an item that is not delivered until after the reporting month closes. If the sale is completed in January but delivery occurs in February, the fee is remitted to MRC for the January reporting period.

5.3. What happens when a customer returns a mattress or foundation to a retailer?

Effective March 1, 2025, the retailer must refund the fee to the consumer when processing a return within 30 days of the date of sale. Refunds on returns made beyond 30 days after the sale are at the discretion of the retailer. Retailers cannot report a refund to MRC outside of the 30 day return period. Since a retailer remits fees only on its net sales of included products during a reporting period, all customer refunds during that reporting period will be reported for the Included Product category to determine the net sales calculation.

5.4. How long do I have to refund the recycling fee to the consumer?

Retailers must refund the recycling fee within 30 days of the date of sale. Refunds on returns made beyond 30 days after the sale are at the discretion of the retailer. Refunds must be reflected in the net sales calculation in the month the refund occurred. Retailers cannot report a refund to MRC outside of the 30 day return period.

5.5. How often do I remit the recycling fee to MRC?

Retailers remit the recycling fees they collect to MRC monthly through MRCreporting.org. Fees collected on sales during a given calendar month must be remitted to MRC by no later than 30 days following the end of that month. For example, fees that a retailer collected in March must be remitted to MRC by April 30 (that is, 30 days after the end of March).

5.6. Does a retailer have to submit a report to MRC even if no included products are sold within a reporting period?

Yes. Even if a registered retailer sells no included products during a given month, the retailer still must file a report with MRC.

5.7. What happens if I underreport and remit fees?

Please refer to MRC’s Fee Policy.

5.8. What happens if report and remit fees are late?

Please refer to MRC’s Fee Policy.

5.9. How do I pay my remittance?

Once a report is submitted, payment of fees can be made by:

  1. check or money order
  2. electronic transfer (ACH) from the participant’s financial institution or
  3. online Pre-Authorized Debit (PAD) payment through the web portal.

Information about submitting payment is found on your invoice or at MRCReporting.org.

6. Mattress Collection

6.1. Are retailers required by law to take back discarded mattresses from consumers for recycling?

In California, both brick and mortar and online retailers that deliver a newly purchased included product to a consumer must offer to take back the consumer’s discarded product at no additional charge. Retailers are not required to “recycle” but may voluntarily participate in MRC’s recycling program by taking advantage of MRC’s Commercial Volume Program. Retailers are not prohibited from charging delivery or set-up fees.

In Connecticut, Oregon and Rhode Island, there is no take back requirement, however retailers cannot charge consumers for the recycling of a discarded mattress or foundation through MRC’s program. Connecticut, Oregon and Rhode Island retailers are not prohibited from charging delivery or set-up fees.

6.2 Does California’s take back obligation apply to retailers delivering via common carrier?

Effective Jan. 1, 2021, ALL retailers in California are required by law to offer no-cost take back of a customer’s used mattress and/or foundation. Brick and mortar retailers must offer take-back when a newly purchased unit is delivered and retailers delivering units through common carriers have 30 days to arrange for pick up.

6.3. Are there any exceptions to the retailer pick up obligation in California?

Yes. Under the law, “A retailer or third-party contractor delivering a new mattress may refuse to pick-up a used mattress from a consumer if the retailer or contractor determines the used mattress is contaminated and poses a risk to personnel, new products, or equipment.”

6.4 Does California’s retailer take back obligation apply to both mattresses and foundations?

Just as the recycling fee is applicable to both, the retailer take back obligation applies to all items defined as a “mattress” and “foundation” under the law in California. For more information about products that are included/excluded from MRC’s program by state visit https://www.mrcreporting.org/Pages/InclExclProducts.aspx.

6.5 Does the retailer take back obligation exist if the consumer picks up the mattress at the retail store?

No. If a consumer picks up an included product from a retail store, the retailer is not required to offer to take back a consumer’s used mattress or foundation.

6.6 What is a “consumer” under the law? Do retailers that sell to healthcare facilities, correctional facilities, university systems and other institutional consumers have to offer to pick up used units?

Under the law: ““Consumer” means an owner of a mattress, including a person, business, corporation, limited partnership, nonprofit organization or governmental entity and including the ultimate purchaser, owner or lessee of a mattress.” After January 1, 2021, all retailers that deliver a new unit(s) to a California consumer, including an institutional consumer, must offer to take away a used unit(s).

6.7 In California, is there a limit to the number of units I am required to pick up at the time of delivery?

Retailers can generally follow a 1:1 rule for units delivered to those picked up from the consumer. However, if a mattress is being delivered that does not require a foundation, retailers should be prepared to pick up both a used mattress and a foundation.

6.8 Under the California law, can I charge for take back of discarded units if I have to hire a third-party hauler to satisfy the take back obligation?

Under the law, retailers cannot charge the consumer for the take back of used units. However, retailers are not prohibited from charging for delivery services, including “white glove” delivery services.

6.9. Can retailers continue to charge a “return fee” for all mattress returns requested by a consumer in California?

Yes, retailers can continue to charge a return fee for mattress returns. However, a return fee cannot be used to price-discriminate between consumers who needed a mattress hauled away and those who did not.

6.10. If a mattress is donated free of charge does a retailer still have an obligation to take back a used unit? If so, has California considered an exemption to the take back requirement for charitable donations where the consumer is not charged for the unit?

If there is no “sale,” the take back requirement does not apply. A change of ownership without there being a sale means the mattress must have been given in exchange for no money, goods, services, or anything of value whatsoever. Section 42992 of the law does not expressly reference a “sale”. When a donation takes place, there is no “retailer” or “consumer” as contemplated by the statute, therefore, there is no “sale.” As long as there is no sale under the statute, there is no take-back obligation.

7. Confidentiality

7.1. How will MRC treat confidential business information?

Under the laws in each of the states with mattress recycling laws, MRC will not disclose such information to the public or competitors.