Is the California Redemption Value (CRV) Fee taxed?
The CRV fee is taxable. CA.gov said "...The CRV amount is not a true deposit for sales and use tax purposes because the CRV amount is not returned by the retailer to the customer, but is recovered from a third party at the recycling center. There is no exclusion for the CRV amount from the measure subject to sales or use tax, even though those amounts may be itemized to the customer and the amount is therefore included in the measure of tax..."
Link to the article for more information: https://www.cdtfa.ca.gov/lawguides/vol2/suta/195-0245.html